JOPNA: Why Beggar thy Indian Neighbor? The Case for Tribal Primacy in Taxation in Indian Country
May 14, 2016
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The law governing taxation in Indian country is a mess. The accretion of common law precedents and the general tendency of states to assert primacy over the taxation of non-Indians create absurd outcomes. This article makes the case three ways. The argument based on the law shows that particularized, fact-specific precedents create a thicket of rulings that impede business development...
Citation
Croman, Kelly S., and Jonathan B. Taylor. 2016. “Why Beggar thy Indian Neighbor? The Case for Tribal Primacy in Taxation in Indian Country.” Joint Occasional Papers on Native Affairs (JOPNA). Tucson and Cambridge: Native Nations Institute and Harvard Project on American Indian Economic Development.
Contacts
Native Nations Institute