Taxing Cannabis on the Reservation

Autor: Mark J. Cowan
Rok vydání: 2020
Předmět:
Zdroj: American Business Law Journal. 57:867-911
ISSN: 1744-1714
0002-7766
DOI: 10.1111/ablj.12174
Popis: American Indian tribes that enter the cannabis industry confront a multi-sovereign 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.
Databáze: OpenAIRE
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