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  • 10 - Fiscal Citizenship, Assimilation, and Colonial Governance in Settler States

  • Edited by Johanna Mugler, Universität Bern, Switzerland, Miranda Sheild Johansson, University College London, Robin Smith, Copenhagen Business School
  • Book:
    Anthropology and Tax
    Published online:
    12 December 2024
    Print publication:
    19 December 2024, pp 239-262
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  • Summary

    This chapter contributes a decolonising analysis of tax primarily in the Canadian settler colonial context. I examine the legal constitution of the First Nations Financial Transparency Act in relation to its attempts to reform First Nations’ governance. I demonstrate how the federal government looked to organise a ‘taxpayer’ ethos amongst First Nations citizens through publicising First Nations band salary details and audits. This taxpayer ethos was meant to simultaneously encourage citizens to critique their governments rather than the Canadian federal government, but also to promote private property on reserves. I make a theoretical argument for the necessity of thinking through tax with a decolonising lens that both specifically respects the sovereignty of Indigenous nations and offers a critique of how tax operates to erode that very sovereignty.