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The Diminishing Role Of "Legal Incidence" In Mediating Tribal Sovereignty And State Commodity Taxation, David Y. Kwok

David Y Kwok

Courts created the doctrine of "legal incidence" in mediating tax conflicts between states and Native American tribes. I suggest that recent court decisions demonstrate that the construct of legal incidence does not stand up to economic reality, and I offer some solutions to reduce the decades of litigation and promote cooperation between tribes and states in commodity taxation.