Taxing Cannabis on the Reservation

IF 1.3 3区社会学 Q3 BUSINESS

American Business Law Journal Pub Date : 2021-04-28 DOI:10.1111/ablj.12174

Mark J. Cowan

引用次数: 0

Abstract

American Indian tribes that enter the cannabis industry confront a multisovereign tax system that lacks certainty and horizontal equity. The complex interaction of state legalization and taxation of cannabis, federal tax law, the status of tribes as both governments and business enterprises, and the legal and tax landscape in Indian country can give tribes tax advantages and disadvantages compared to off-reservation cannabis dispensaries. This article analyzes these tax issues, examines them in the context of prior challenges posed by Indian gaming, and suggests reforms that address the tax inequities that can result from cannabis sales on Indian reservations.

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对保留地大麻征税

进入大麻行业的美国印第安部落面临着缺乏确定性和横向公平的多重税收制度。与非保留地大麻药房相比，国家大麻合法化和税收、联邦税法、部落作为政府和商业企业的地位以及印度国家的法律和税收状况之间的复杂互动可能会给部落带来税收优势和劣势。本文分析了这些税收问题，并结合印度博彩业先前带来的挑战对其进行了研究，并提出了解决印度保留地大麻销售可能导致的税收不平等的改革建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

American Business Law Journal Multiple-

CiteScore

1.10

自引率

16.70%

发文量

期刊介绍： The ABLJ is a faculty-edited, double blind peer reviewed journal, continuously published since 1963. Our mission is to publish only top quality law review articles that make a scholarly contribution to all areas of law that impact business theory and practice. We search for those articles that articulate a novel research question and make a meaningful contribution directly relevant to scholars and practitioners of business law. The blind peer review process means legal scholars well-versed in the relevant specialty area have determined selected articles are original, thorough, important, and timely. Faculty editors assure the authors’ contribution to scholarship is evident. We aim to elevate legal scholarship and inform responsible business decisions.