{"title":"Dual Taxation","authors":"Benjamin Simon","doi":"10.17953/a3.4807","DOIUrl":null,"url":null,"abstract":"Dual taxation in Indian Country happens when a state assesses taxes on private, nontribal activities or transactions on tribal land in addition to taxes assessed by a tribe. This paper analyzes the economic consequences of dual taxation. The paper sketches the evolution of dual taxation in case law, presents a conceptual economic model for analyzing how tribal tax revenues can affect economic welfare, and suggests a systematic way to undertake a balancing analysis that would promote a more consistent approach to balancing tribal and state interests. This conceptual approach can be applied in future research.","PeriodicalId":1,"journal":{"name":"Accounts of Chemical Research","volume":"16 9","pages":""},"PeriodicalIF":17.7000,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounts of Chemical Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.17953/a3.4807","RegionNum":1,"RegionCategory":"化学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"CHEMISTRY, MULTIDISCIPLINARY","Score":null,"Total":0}
引用次数: 0
Abstract
Dual taxation in Indian Country happens when a state assesses taxes on private, nontribal activities or transactions on tribal land in addition to taxes assessed by a tribe. This paper analyzes the economic consequences of dual taxation. The paper sketches the evolution of dual taxation in case law, presents a conceptual economic model for analyzing how tribal tax revenues can affect economic welfare, and suggests a systematic way to undertake a balancing analysis that would promote a more consistent approach to balancing tribal and state interests. This conceptual approach can be applied in future research.
期刊介绍：
Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance.
Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.
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