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Pippa Browde (Montana), Sacrificing Sovereignty: How Tribal-State Tax Compacts Impression Financial Improvement in Indian Nation, 74 Hastings L.J. 1 (2022):

Financial growth is a vital part of tribal sovereignty. When a state asserts taxing authority inside Indian Nation, there may be potential for overlapping, or juridical, taxation over the identical transaction. Precise and even potential juridical taxation threatens financial growth alternatives for tribes. For a few years, tribes and states have entered into intergovernmental agreements known as tax compacts to scale back or remove juridical taxation. Present literature has completed little greater than point out tax compacts with cursory cost-benefit analyses of the agreements. That is the primary Article to critically look at the position tax compacts serve in selling tribes’ financial growth.

This Article analyzes financial growth actions in Indian Nation as two kinds of transactions: when the tribe or tribal enterprise is partaking as a retailer, and when a tribe or tribal enterprise is working with non-tribal entities in joint ventures. Utilizing these classes of transactions as a framework, and seeking to current compacts between numerous tribes and states as examples, the evaluation focuses on the affect compacts have on financial growth in Indian Nation. This Article argues that compacts don’t stay as much as the promise of resolving juridical taxation in a fashion that fosters financial growth alternatives for tribes.

https://taxprof.typepad.com/taxprof_blog/2023/01/sacrificing-sovereignty-how-tribal-state-tax-compacts-impact-economic-development-in-indian-country.html