Funded on June 1, 2023

The racial wealth gap in Indian country is a direct result of structural racism. Tribes possess the sovereign power to tax transactions in Indian country, but states are also largely permitted to levy taxes on these transactions. The resulting “dual taxation” produces a competitive disadvantage, generating a chain effect that chills investment and compels Tribes to forego the receipt of Tribal tax. Currently, dual taxation is under-examined in scholarship and has made only minimal appearances in policy proposals. This project will study these and other policy interventions, asking:

  1. What is the current status of dual taxation?
  2. How do Tribes experience the economic ramifications of dual taxation, and how might they describe the hypothetical impact of a dual taxation fix?
  3. How are Tribes and states responding, including the specific layout of Tribal and state statutory law and intergovernmental agreements?
  4. What does a remedy framed in Indigenous self-determination look like?

This project will generate actionable evidence about the economic impacts of dual taxation and the effect of a dual-taxation solution concerning the existing racial wealth gap on Tribal lands.