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Full-Text Articles in Social and Behavioral Sciences
Dual Taxation - Unbalanced And Arbitrary, Benjamin M. Simon
Dual Taxation - Unbalanced And Arbitrary, Benjamin M. Simon
American Indian Law Journal
"Dual Taxation" in Indian Country happens when a state assesses taxes on private, non-tribal activities or transactions on tribal land in addition to taxes assessed by a tribe. Some analysts suggest that dual (or double) taxation puts tribal governments and citizens at a disadvantage, but the situation may be more nuanced. While dual taxation has been analyzed in depth from a legal perspective, this paper analyzes its economic consequences. With taxation, the stakes can be high. State tax revenues generated on tribal lands are revenues that tribes forgo collecting, limiting the tribal resources available for economic development and social programs. …
No Connection: The Issue Of Internet On The Reservation, Emily S. Donnellan
No Connection: The Issue Of Internet On The Reservation, Emily S. Donnellan
American Indian Law Journal
No abstract provided.