Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Taxation-State and Local
Sacrificing Sovereignty: How Tribal-State Tax Compacts Impact Economic Development In Indian Country, Pippa Browde
Sacrificing Sovereignty: How Tribal-State Tax Compacts Impact Economic Development In Indian Country, Pippa Browde
Faculty Law Review Articles
Economic development is a critical component of tribal sovereignty. When a state asserts taxing authority within Indian Country, there is potential for overlapping, or juridical, taxation over the same transaction. Actual or even potential juridical taxation threatens economic development opportunities for tribes. For many years, tribes and states have entered into intergovernmental agreements called tax compacts to reduce or eliminate juridical taxation. Existing literature has done little more than mention tax compacts with cursory cost-benefit analyses of the agreements. This is the first Article to critically examine the role tax compacts serve in promoting tribes’ economic development.
This Article analyzes …