Angelique Eaglewoman/Wambdi A. Wastewin of Hamline law has posted “Tribal Values of Taxation within the Tribalist Economic Theory” on SSRN. The paper is forthcoming from the Indigenous Nations Journal (KU).

From the Abstract:

Tribal governments in mid-North America exercise inherent sovereignty by imposing taxes within tribal territories. The recent history of commerce and commercial relationships is explored in this article along with the underlying cultural values that have guided economic relations. Taxation as a natural embodiment of tribal values of sharing and generosity fit within this tribalist economic theory. As Tribal Nations interacted with the newly formed settler government in this area, the United States, this new government sought to colonize tribal peoples, tribal resources, lands, and institutions. This colonial mentality continues to operate against Tribal Nations impeding and interfering with tribal resource management, resource utilization, taxation and the realization of prosperity. Recent developments in international indigenous human rights law support the assertion of full tribal sovereignty in the tribal territorial to the exclusion of the United States, including in the area of taxation. With this support in international law, Tribal Nations are able to continue to exercise economic development in harmony with the tribal values exemplified in the tribalist economic theory.