Anna-Marie Tabor has published Sovereignty in the Balance: Taxation by Tribal Governments, 15 U. Fla. J.L. & Pub. Pol’y 349 (2004). Here is part of the Conclusion:

Tribes that choose to invite nonmembers into their communities should be free to regulate the resulting relationships, including — if they wish — through the power to tax. They should have the same authority as other sovereigns to tax those who benefit by entering their jurisdiction. Given the current state of the case law, however, Tribes should work within the existing framework to shape tax provisions that can survive judicial review. This Article has suggested a number of areas over which valid taxes might be imposed, focusing on preemption, consent, and self-governance. Tribes should also work to prevent the states from imposing taxes that effectively oust tribal jurisdiction. Ultimately, however, a legislative solution is needed to restore full tribal tax power. The NCAI proposal addresses several important issues by expanding tribal jurisdiction, limiting state jurisdiction, and providing federal payments to states to compensate for lost revenue. Passage of this statute or another legislative solution may be the most effective way for tribes to reclaim full tribal taxation powers and use fiscal policy to build economically strong communities.