双重征税

IF 1.2 Q1 HISTORY
Benjamin Simon
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引用次数: 0

摘要

印第安人地区的双重征税是指一个州除了对部落征税外,还对部落土地上的私人、非部落活动或交易征税。本文分析了双重征税的经济后果。本文概述了双重征税在判例法中的演变,提出了一个概念性经济模型,用于分析部落税收如何影响经济福利,并建议了一种进行平衡分析的系统方法,该方法将促进以更加一致的方式平衡部落和州的利益。这一概念方法可应用于未来的研究中。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Dual Taxation
Dual taxation in Indian Country happens when a state assesses taxes on private, nontribal activities or transactions on tribal land in addition to taxes assessed by a tribe. This paper analyzes the economic consequences of dual taxation. The paper sketches the evolution of dual taxation in case law, presents a conceptual economic model for analyzing how tribal tax revenues can affect economic welfare, and suggests a systematic way to undertake a balancing analysis that would promote a more consistent approach to balancing tribal and state interests. This conceptual approach can be applied in future research.
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CiteScore
0.80
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