National Tax Association appearance on Marijuana Taxation

Getting ready for a marijuana tax panel for the National Tax Association in Tampa Friday.   Unfortunately, my panel happens at the same time as a panel that overlaps tremendously with our subject matter.

Here’s mine:

Emerging Issues in Marijuana Taxation (Law Panel)

Friday, November 22, 2019

8:30 AM – 10:00 AM

• Tampa Water Street Marriott – Meeting Room 7

Description

State legalization and potential federal legalization of marijuana and other forms of cannabis raise significant tax issues, including the following: (1) how much revenue are states likely to raise from cannabis taxes that states enacted at the time of state legalization? (2) how should state or federal cannabis taxes be designed? (3) at what rates should state or federal cannabis taxes be imposed? (4) how does the deduction disallowance rule of Internal Revenue Code § 280E impact the income taxation and structure of cannabis businesses? (5) to what extent do cannabis taxation and cannabis business regulation discourage compliance and encourage black market activity? The speakers on this topic panel, all of whom have written on cannabis taxation issues, will address some of these developing issues.

Moderator

• Sean Lowry
  • Library of Congress

Panelists

• Caroline Weber
  • University of Washington
• Patrick Oglesby
  • Center for New Revenue
• Brett Hollenbeck
  • UCLA Anderson School of Management
• Daniel Rowe
  • Green Hasson Janks

 

Here’s the other:

Taxing Externalities and Internalities

Friday, November 22, 2019

8:30 AM – 10:00 AM

• Tampa Water Street Marriott – Meeting Room 6

Session Chair

• Daniel J. Wilson
  • Federal Reserve Bank of San Francisco

Discussants

• Kate Smith
  • Institute for Fiscal Studies and University College London
• Tuomas Matikka
  • VATT Institute for Economic Research

Presentations

A Case for Zero Effect of Sin Taxes on Consumption? Evidence from a Sweets Tax Reform

Authors: Tuomas Kosonen Labour Institute for Economic ResearchRiikka Savolainen King’s College LondonSami Jysmä Labour Institute for Economic Research, Helsinki

• Tampa Water Street Marriott – Meeting Room 6

Should We Tax or Subsidize E-Cigarettes? Identifying the Optimal Price Instrument in the Presence of Dynamic Health Trade-Offs

Authors: Joel R. Landry Pennsylvania State UniversityKyle Rozema University of Chicago

• Tampa Water Street Marriott – Meeting Room 6

What Is the Optimal Implicit Lottery Tax?

Authors: Hunt Allcott New York UniversityBenjamin Lockwood University of PennsylvaniaDmitry Taubinsky University of California, Berkeley

• Tampa Water Street Marriott – Meeting Room 6

Salient or Not? US Air Travel Taxes

Author: Shih-Hsien Chuang Northwest Missouri State University

• Tampa Water Street Marriott – Meeting Room 6