Tribal Values of Taxation within the Tribalist Economic Theory

Abstract

Tribal Nations in mid-North America currently exercise their inherent rights as self-governing sovereign peoples by imposing taxes within tribal territories. Taxation is one of the powers of government that flows from sovereign status. The success of tribal taxation has been curtailed by intrusion of the United States federal government and its component state governments within the tribal territory. In exploring the ramifications of U.S. economic interference in tribal economies, the tribal power of taxation will be the primary focus of this article.

In Part I, the history of the United States seeking to diminish tribal sovereignty up to the current time period will be discussed. In Part II, an explanation of the current battleground over the tribal taxing jurisdiction, the key values that inform the planned economic activities of Tribal Nations, and the Tribalist Economic Theory will be explored. The focus of Part III involves the potential impact of international indigenous legal principles as they evolve to provide a strengthening of tribal sovereignty leading to sole taxation within the tribal territory. In the final section, Part IV, this article will conclude wtih the argument that Tribal Nations should exercise their sovereignty in applying taxes within the tribal territory as the exclusive taxing authority.

Keywords: Tribal Nations, Sovereignty, Taxation, Economics, Indigenous