American Indian tribal taxation of energy resources
Journal Article
·
· Nat. Resour. J.; (United States)
OSTI ID:6659911
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.
- Research Organization:
- Council of Energy Resource Tribes, Englewood, CO
- OSTI ID:
- 6659911
- Journal Information:
- Nat. Resour. J.; (United States), Vol. 22:3
- Country of Publication:
- United States
- Language:
- English
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