Indians Not Taxed examines one of the most misunderstood areas of American law: the federal government's authority-or lack of authority-to tax tribal Indians. Drawing on treaties, statutes, Supreme Court decisions, and administrative practice, the book traces how clear legal principles governing tribal taxation have been repeatedly narrowed, ignored, or reinterpreted over time.
Written for both general readers and informed professionals, Indians Not Taxed explains why taxation of tribal income was historically prohibited, how modern enforcement diverged from that foundation, and what those shifts reveal about sovereignty, federal power, and the rule of law. The book places complex legal doctrine in historical context, making it accessible without oversimplification.
Part legal history, part policy analysis, Indians Not Taxed offers a concise but rigorous account of how taxation became a tool of control rather than consent-and why the issue remains unresolved today.