Article Instance

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{
    "pk": 4807,
    "title": "Dual Taxation",
    "subtitle": null,
    "abstract": "<p>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.</p>",
    "language": "eng",
    "license": {
        "name": "Creative Commons Attribution-NonCommercial  4.0",
        "short_name": "CC BY-NC 4.0",
        "text": "Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.\r\n\r\nNonCommercial — You may not use the material for commercial purposes.\r\n\r\nNo additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.",
        "url": "https://creativecommons.org/licenses/by-nc/4.0"
    },
    "keywords": [
        {
            "word": "Taxation; dual taxation; economics"
        }
    ],
    "section": "Article",
    "is_remote": true,
    "remote_url": "https://escholarship.org/uc/item/4c05m3vf",
    "frozenauthors": [
        {
            "first_name": "Benjamin",
            "middle_name": "",
            "last_name": "Simon",
            "name_suffix": "",
            "institution": "George Washington U",
            "department": "econ"
        }
    ],
    "date_submitted": "2023-10-25T20:36:35.202000Z",
    "date_accepted": "2023-10-26T21:05:17.910000Z",
    "date_published": "2024-07-10T16:12:00Z",
    "render_galley": {
        "label": "PDF",
        "type": "pdf",
        "path": "https://journalpub.escholarship.org/aicrj/article/4807/galley/14972/download/"
    },
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            "path": "https://journalpub.escholarship.org/aicrj/article/4807/galley/14972/download/"
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}