Publication Type

Journal Article

Version

publishedVersion

Publication Date

2-2023

Abstract

We find that the staggered passage of state-level laws that legalize marijuana for medical use increases states' borrowing costs by 7–9 basis points. Consistent with economic theory on substance use suggesting that marijuana legalization increases local consumption of the drug (by expanding its availability and reducing its perceived risks), we predict and find that increased consumption represents an important mechanism that explains the higher state bond spreads. We also show that following such laws’ passage, states incur higher marijuana-consumption-related expenditures, including for police, corrections, and public welfare.

Keywords

Marijuana, Public Health, Public Finance, Municipal Bonds

Discipline

Accounting | Health Policy | Public Health

Research Areas

Corporate Reporting and Disclosure

Publication

Journal of Accounting and Economics

Volume

75

Issue

1

First Page

1

Last Page

30

ISSN

0165-4101

Identifier

10.1016/j.jacceco.2022.101516

Publisher

Elsevier

Copyright Owner and License

Authors

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Additional URL

https://doi.org/10.1016/j.jacceco.2022.101516

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