Tax controls are one of the leading alternatives to drug prohibition. The impact, success and acceptability of drug taxes depends, however, on which tax model is applied. This article examines political, economic and legal drug tax models and concludes that a retributive model, which is similar to an efficiency-based tax, is the best choice. The article examines revenue potential and considers how drug tax monies should be spent. Criticisms of tax controls are also considered.
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