Cannabis commercial regulative framework and corrective taxes: theoretical foundations, benefits, and risks
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Abstract
The paper examines the commercial regulative framework of recreative cannabis and its possible application in Chile. It proposes that corrective taxes are a central element for the strategy to be effective and that, for its proper design, tax dogmatics must adequately consider both the economic assumptions of this type of taxation and the empirical knowledge provided by various disciplines related to the subject.
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