"This paper makes the case that broad-based taxation by First Nations governments would enhance their governance practices. The study relies on comparative government and public finance literatures as well as interviews with First Nations that have already imposed some form of taxation. It examines both the advantages of taxation and the ‘curse’ of revenue that does not arise from broad-base taxation - such as oil or natural resource wealth."
"Based on a much longer paper, this IOG brief explores the linkages between taxation and good governance. It suggests some of the positive effects of introducing broad-based taxation on reserve, and provides options and advice on how First Nations could introduce taxation in their communities."