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- W4312305418 abstract "Abstract This chapter extends the consideration of the promises and perils of Indigenous engagements with non-Native officials in two ways, one analytically and one substantially. For the former, it considers how misunderstanding of Tribal norms, knowledge, and relations informed a recent line-item amendment to the Indian Tribal Governmental Tax Status Act, a provision of the U.S. tax code, hindering Native Nation economic development projects. An analysis of the amendment’s legislative history and actions taken by its proponents to influence Internal Revenue Service rulings interpreting it reveals how legal texts can be influenced by the misunderstandings of indigenous juris-dictions that underwrite them. For the latter, this chapter turns to a classic theory of sociolegal scholarship and its appropriation of Native American norms, knowledge, and relations - namely the work of Karl Llewellyn on the Uniform Commercial Code, which owes a debt to earlier work he did on the juris-dictions of the Northern Cheyenne Nation. Though it has no direct bearing on the tax provision in question, it is offered here to foreground how an analytic approach influenced by Indigenous juris-diction offers a unique angle from which to see how the amendment works to misunderstand contemporary Tribal Nations and their sovereignty." @default.
- W4312305418 created "2023-01-04" @default.
- W4312305418 creator A5026204517 @default.
- W4312305418 date "2021-01-01" @default.
- W4312305418 modified "2023-09-30" @default.
- W4312305418 title "6. Taxing Relations" @default.
- W4312305418 doi "https://doi.org/10.7208/chicago/9780226608624.003.0006" @default.
- W4312305418 hasPublicationYear "2021" @default.
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