|Prerequisites:||This course is available to IPLP students without prerequisites. For all other students (second and third year J.D. students and AISP graduate students), one of the following courses must have been completed: Native Economic Development and/or Federal Indian Law and/or a History of Federal Indian Law and Policy and/or the Indigenous Peoples Law and Policy Clinic, or permission of the Instructor.|
|Recommended Courses:||Environmental Law, Federal Income Tax, International Trade, International Indigenous Human Rights, and/or courses related to international development|
This workshop will examine the leading Native American tax cases and issues. It will provide instruction and engage students on contemporary tax policy issues with an emphasis on advocacy for tribal governments. The course will address the policy, legal, and regulatory framework surrounding Native taxation including a case study of the Navajo Tax Commission. The course will cover federal taxation of members and tribes, special federal rules and their relationship to economic development; state taxation of tribes, members, and non-members and tribal taxation. Finally, a brief comparative analysis will be made with respect to taxation and First Nations in Canada.
Readings will be from web sites and materials to be identified or compiled by instructor.
|Course Format||Coinciding with the assigned readings, each student will be assigned to a project. Students will work in groups under the supervision of the instructor and an adjunct. The assigned readings and projects will be the basis of discussion throughout the semester.|
|Written Assignments||By the end of the semester, students will successfully complete their written assignments in the form of a submissions, opinion, or research memoranda pertinent to the respective project. The project emphasis will be on a student written product deliverable to a tribal government or related institution.|
|Type of Exam||None|
|Basis for grading||Class participation will be worth 20% and performance on the assigned task will be worth 80%.|
3 units (Graded for J.D. and AIS M.A. and Ph.D. students;
Students doing a substantial paper must complete a minimum of 150 hours, including work on the paper, for three credits. With the instructors permission, students may continue work on their projects through the spring semester for additional credit.