Indigenous Governance Database
double taxation
Thumbnail or cover image
![Why beggar thy Indian neighbor? The case for tribal primacy in taxation in Indian country](/sites/nnigovernance.arizona.edu/files/styles/resources/public/2024-02/Why%20beggar%20thy%20Indian%20neighbor%3F%20The%20case%20for%20tribal%20primacy%20in%20taxation%20in%20Indian%20country.png?itok=zP7FnWjZ)
Why beggar thy Indian neighbor? The case for tribal primacy in taxation in Indian country
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…