American Indian tribal taxation of energy resources

Redhorse, D; Smith, T R

Title: American Indian tribal taxation of energy resources

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Abstract

Whether a tribe can tax is now but old rhetoric. How to tax has become the more crucial question. Tribes must develop taxing schemes that are reasonable and competitive. How public services are linked to taxation, as well as who are the recipients of those services, is weighed heavily in considering whether other taxing entities interfere with tribal governments. The Merrion Decision, which upheld the authority of a tribe to impose taxes on minerals extracted from tribal lands, serves as a milestone in Indian taxation; however, the decision itself pointed to possible pitfalls unless tribes judiciously exercise judgement in their use of the power to tax. 39 references.

Authors:: Redhorse, D; Smith, T R

Publication Date:: Thu Jul 01 00:00:00 EDT 1982

Research Org.:: Council of Energy Resource Tribes, Englewood, CO

OSTI Identifier:: 6659911

Resource Type:: Journal Article

Journal Name:: Nat. Resour. J.; (United States)

Additional Journal Information:: Journal Volume: 22:3

Country of Publication:: United States

Language:: English

Subject:: 29 ENERGY PLANNING, POLICY AND ECONOMY; AMERICAN INDIANS; TAXES; INDIAN RESERVATIONS; RESOURCE DEVELOPMENT; SEVERANCE TAX; LEGAL ASPECTS; HUMAN POPULATIONS; MINORITY GROUPS; POPULATIONS; 290400* - Energy Planning & Policy- Energy Resources; 290200 - Energy Planning & Policy- Economics & Sociology

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                    Redhorse, D, and Smith, T R. American Indian tribal taxation of energy resources.  United States: N. p., 1982. 
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                    Redhorse, D, & Smith, T R. American Indian tribal taxation of energy resources.  United States.

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                    Redhorse, D, and Smith, T R. 1982.  
        "American Indian tribal taxation of energy resources".  United States.

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@article{osti_6659911,

  title        = {American Indian tribal taxation of energy resources},

  author       = {Redhorse, D and Smith, T R},

  abstractNote = {Whether a tribe can tax is now but old rhetoric. How to tax has become the more crucial question. Tribes must develop taxing schemes that are reasonable and competitive. How public services are linked to taxation, as well as who are the recipients of those services, is weighed heavily in considering whether other taxing entities interfere with tribal governments. The Merrion Decision, which upheld the authority of a tribe to impose taxes on minerals extracted from tribal lands, serves as a milestone in Indian taxation; however, the decision itself pointed to possible pitfalls unless tribes judiciously exercise judgement in their use of the power to tax. 39 references.},

  doi          = {},

  url          = {https://www.osti.gov/biblio/6659911},
  journal      = {Nat. Resour. J.; (United States)},
number       = ,

  volume       = 22:3,

  place        = {United States},

  year         = {Thu Jul 01 00:00:00 EDT 1982},

  month        = {Thu Jul 01 00:00:00 EDT 1982}

}

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