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Policy Forum: First Nation Property Taxation and Governance in British Columbia

Author

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  • Ross Hickey

    (Department of Economics, University of British Columbia, Okanagan (Kelowna))

Abstract

In this article, I ask, "What is the relationship between rules governing band council elections and property taxation across First Nations in British Columbia?" I outline the three major categories of First Nation electoral rules: default Indian Act elections, First Nations Elections Act rules, and custom election codes. I contend that First Nations who use custom election codes are more likely to exhibit stable governance than those who do not. This mechanism can be helpful in introducing property taxation. It can also reduce property tax uncertainty—a feature known to depress on-reserve property values. I also present some suggestions for First Nations wishing to improve perceptions of taxation in their communities.

Suggested Citation

  • Ross Hickey, 2021. "Policy Forum: First Nation Property Taxation and Governance in British Columbia," Canadian Tax Journal, Canadian Tax Foundation, vol. 69(3), pages 873-887.
    • Handle: RePEc:ctf:journl:v:69:y:2021:i:3:p:873-887
    DOI: https://doi.org/10.32721/ctj.2021.69.3.pf.hickey
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    Cited by:

    1. Feir, Donn. L. & Jones, Maggie E. C. & Scoones, David, 2022. "When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada," IZA Discussion Papers 15820, Institute of Labor Economics (IZA).

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