Taxation as a social practice: a legal-geography view of the Potlatch-based system of the Pacific Northwest Coast

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Date

2023-03-30

Authors

Vallejo Toledo, Esteban

Journal Title

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Abstract

In this presentation, we will explore taxation as a social practice. To that purpose, from a comparative-law approach to legal-geography, I will focus on the Feast or Potlatch-based legal system of the Pacific Northwest Coast region. By illustrating how taxation can arise as a social practice that is grounded on the kinship values, social organization, customs, and institutions of Northwest Coast Peoples, I will argue that taxation is neither homogeneous nor limited to modern states. Instead, taxation can be performed as a culturally specific social practice that reflects the characteristics of each society.

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Keywords

Taxation, Potlatch, Feast, Potlatch-based legal system, Pacific Northwest Coast, Indigenous, Legal geography, Comparative law

Citation

URI

http://hdl.handle.net/1828/14926

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UVic Graduate Student Law & Society Research Group Publications
 
University of Victoria Libraries

We acknowledge and respect the Lək̓ʷəŋən (Songhees and Esquimalt) Peoples on whose territory the university stands, and the Lək̓ʷəŋən and W̱SÁNEĆ Peoples whose historical relationships with the land continue to this day.