On Indigenous Tax Consciousness: The Socio-Legal History of the Native Village of Venetie Tribal Government, 1938-1987

This thesis explores the relationship between taxation, Indigenous sovereignty, and settler colonialism. Specifically, it chronicles the socio-legal history of the Native Village of Venetie Tribal Government, a Gwich’in tribe from the Alaska interior region. The tribe gained national attention when it attempted to tax a school construction project in the 1980s, triggering a fierce but ultimately unsuccessful judicial battle with the state of Alaska. The thesis seeks to answer the following research questions: How does a tribe develop the idea to use taxation, and why does it decide to use it? The thesis thus strives to explore the origins and contours of what I call ‘Indigenous tax consciousness’. Drawing on archival and field research, I argue that a tribe’s tax consciousness consists of a long and delicate process that often takes years to crystallize. It requires a favorable politico-legal climate, good timing, a few key individuals, and some serendipity. Most importantly, however, Indigenous tax consciousness goes hand in hand with a profound desire to seek political, economic, and cultural empowerment.

Name dc:type.qualificationname

Doctor of Philosophy (PhD)

Level dc:type.qualificationlevel

Doctoral

Grantor dc:publisher.institution

University of Cambridge

Year dc:date.issued

2022

Author dc:creator

• Zahnd, Maximilien

Advisor dc:contributor.advisor

• Bravo, Michael

• Alaska Natives
• Legal History
• Sovereignty
• Tax

Licence

• https://www.repository.cam.ac.uk/bitstreams/c8332a80-a0c0-401c-bbce-c13c62271a88/download
• https://www.rioxx.net/licenses/all-rights-reserved/

Language dc:language

eng

DOI dc:identifier.doi

https://doi.org/10.17863/CAM.104103

OAI identifier oai:identifier

oai:www.repository.cam.ac.uk:1810/360895