In Praise of Taxes: The Link between Taxation and Good Governance in a First Nations Context

DOWNLOAD  |  This paper makes a case for taxation of First Nation communities by their governments. It does so from a governance standpoint, arguing that taxation is a governance issue and introducing tax regimes on reserve would enhance the legitimacy, direction, performance, accountability and fairness of First Nations governments. The paper draws on both fiscal theories of governance and public finance theory, but also on accounts of Aboriginal traditional practices, which suggest the prior existence of a web of accountability and sharing relationships akin to modern taxation.

Authors: John Graham and Jodi Bruhn

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