Pippa Browde (Montana), From Zero-Sum to Financial Companions: Reframing State Tax Insurance policies in Indian Nation within the Put up-COVID Financial system, 52 N.M. L. Rev. 1 (2022):
The disparate impression COVID-19 has had on Indian Nation reveals issues centuries within the making from the legacy of colonialism. A kind of issues is state encroachment in Indian Nation, together with makes an attempt to claim taxing authority inside Indian Nation. The difficulty of the reaches of state taxing authority in Indian Nation has resulted in legislation that’s each unsure and extremely complicated, chilling each exterior funding and financial growth for tribes. As the USA emerges from COVID-19, to focus solely on the toll exacted on tribes and their peoples ignores the large alternatives for states to proper these historic wrongs. Buoyed by federal COVID-relief funds, state and native governments are in a monetary place to reframe their tax insurance policies to advertise tribal sovereignty and help financial growth in Indian Nation. This text argues for states to make diplomatic, accountable state and native tax insurance policies that can create more healthy intergovernmental relationships and an surroundings that in flip creates broader financial development for tribes and states alike.
By insurance policies requiring state governments to seek the advice of with tribes to make joint selections on tax coverage and by refraining from exercising taxing authority in Indian Nation, states can transfer from a zero-sum sport. As a substitute of competing for treasured tax income, state and native governments can accomplice with tribes to develop the whole quantity of obtainable income streams. Doing so is not going to good the historic wrongs of colonialism—it may additionally assist forestall future crises, such because the COVID-19 pandemic, from having such a disparate impression on tribes once more.