Croman, K. S.

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Why beggar thy Indian neighbor? The case for tribal primacy in taxation in Indian country

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…