Duke Mj and Excise Slides

Here: Barnes Sales and VAT 26 October
are slides from my guest appearance discussing Marijuana and Other Excise Taxes at my old friend Peter Barnes’s Value Added and Sales Tax at Duke Law School today, https://law.duke.edu/curriculum/courseinfo/course/?id=320. It’s a joint course with Duke’s Public Policy School course: http://dcid.sanford.duke.edu/courses/rotary-cornerstone-workshop-1.  Great fun.  Nothing against my fellow U.S. Americans, but it was especially interesting to talk with foreign tax officials learning tax policy at Duke.  (They are not onto cannabis yet, and are working on the never-ending issues of tobacco and alcohol.)