State and local taxes can make it more expensive for tribes to reacquire culturally significant land. In Forum, Grant Christensen and Andrew Appleby argue that states should remove this barrier to land return, looking to California’s recent reform as both a model and a lesson.
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State Tax Exemptions for Tribal Cultural Property | Yale Law Journal
State and local transfer taxes quietly raise the cost of returning land to Indian tribes, undermining sovereignty and compounding the harms of allotment. This...
