In Praise of Taxes: The Link between Taxation and Good Governance in a First Nations Context

Authors: Jodi Bruhn & John Graham

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.