Studies have shown that taxing a behavior or substance discourages its use. Kids these days can buy marijuana easier than they can buy alcohol. It's ubiquitous and mostly harmless. If marijuana were legal and regulated, the black market for it would vanish and underage use would decline. Drug dealers do not pay taxes, and the war on drugs consumes a ton of federal resources. A hundred years ago the sin tax on alcohol was a large contributor to federal revenue. Today's federal government is much larger, but could still be funded entirely through stiff sin taxes on Alcohol, Tobacco, and Marijuana. We already have two divisions dedicated to collecting taxes and regulating substances. Merge the IRS with the ATF to form the ATM, repeal the 16th Amendment, and abolish the federal income tax.
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