My new paper, Let Them Be Tribal Members: Exempting Nonmember Resident Indians from State Taxes, was recently published in the Arizona State Law Journal.

I argue that to push back against the problems associated with state taxation in Indian country, Tribes ought to enter into membership reciprocity agreements that allow non-member resident Indians to become Tribal members, thus exempting them from state income taxes under McClanahan’s categorical rule. To that end, Tribes ought to seriously consider removing tribal-law barriers to such a system, including blood quantum restrictions and prohibitions against membership with multiple Tribes.

Read here: Crispin’s Paper