fuel and vehicle taxation. The diffusion of ACES will likely reduce these important sources of government revenues, while … ‘user pays’ and ‘polluter pays’ principles will become more attractive. Moreover, innovation in taxation schemes to fit the …

Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of … taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this … factors that are associated with First Nations exercising their taxation authority. We find evidence of geographic policy …