When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada
Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this paper, we compile data on the passage of First Nations tax laws...
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Bonn: Institute of Labor Economics (IZA)
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ftzbwkiel:oai:econstor.eu:10419/272447 2023-12-31T10:06:52+01:00 When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada Feir, Donn. L. Jones, Maggie E. C. Scoones, David 2022 http://hdl.handle.net/10419/272447 eng eng Bonn: Institute of Labor Economics (IZA) Series: IZA Discussion Papers No. 15820 gbv-ppn:1830122711 http://hdl.handle.net/10419/272447 RePEc:iza:izadps:dp15820 http://www.econstor.eu/dspace/Nutzungsbedingungen ddc:330 H11 H12 H71 P48 state evolution First Nations Indigenous taxation property public finance doc-type:workingPaper 2022 ftzbwkiel 2023-12-04T00:45:44Z Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this paper, we compile data on the passage of First Nations tax laws over a thirty year period from a centralized national database on First Nations by-laws, the First Nations Gazette. We combine these data with additional sources to analyze the factors that are associated with First Nations exercising their taxation authority. We find evidence of geographic policy diffusion consistent with First Nations learning from their neighbours and direct evidence that formal educational and institutional resources are important correlates of tax law adoption. Understanding this process informs the broader literature on the evolution of taxation structures and local political incentives, and may contain important lessons for Indigenous tax jurisdiction in other contexts. It is also a critical first step towards assessing the long-term consequences of First Nations' new fiscal powers. Report First Nations EconStor (German National Library of Economics, ZBW) |
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EconStor (German National Library of Economics, ZBW) |
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English |
topic |
ddc:330 H11 H12 H71 P48 state evolution First Nations Indigenous taxation property public finance |
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ddc:330 H11 H12 H71 P48 state evolution First Nations Indigenous taxation property public finance Feir, Donn. L. Jones, Maggie E. C. Scoones, David When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada |
topic_facet |
ddc:330 H11 H12 H71 P48 state evolution First Nations Indigenous taxation property public finance |
description |
Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this paper, we compile data on the passage of First Nations tax laws over a thirty year period from a centralized national database on First Nations by-laws, the First Nations Gazette. We combine these data with additional sources to analyze the factors that are associated with First Nations exercising their taxation authority. We find evidence of geographic policy diffusion consistent with First Nations learning from their neighbours and direct evidence that formal educational and institutional resources are important correlates of tax law adoption. Understanding this process informs the broader literature on the evolution of taxation structures and local political incentives, and may contain important lessons for Indigenous tax jurisdiction in other contexts. It is also a critical first step towards assessing the long-term consequences of First Nations' new fiscal powers. |
format |
Report |
author |
Feir, Donn. L. Jones, Maggie E. C. Scoones, David |
author_facet |
Feir, Donn. L. Jones, Maggie E. C. Scoones, David |
author_sort |
Feir, Donn. L. |
title |
When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada |
title_short |
When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada |
title_full |
When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada |
title_fullStr |
When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada |
title_full_unstemmed |
When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada |
title_sort |
when do nations tax? the adoption of property tax codes by first nations in canada |
publisher |
Bonn: Institute of Labor Economics (IZA) |
publishDate |
2022 |
url |
http://hdl.handle.net/10419/272447 |
genre |
First Nations |
genre_facet |
First Nations |
op_relation |
Series: IZA Discussion Papers No. 15820 gbv-ppn:1830122711 http://hdl.handle.net/10419/272447 RePEc:iza:izadps:dp15820 |
op_rights |
http://www.econstor.eu/dspace/Nutzungsbedingungen |
_version_ |
1786839039053135872 |