Financing Indian Tribal Projects Using Tax-Exempt Bonds

Larry R. Garrison

Municipal Finance Journal, 2007, vol. 28, issue 2, 49 - 55

Abstract: American Indian tribal communities must maintain their infrastructure to support their community members. In addition to the necessary schools, roads, and utilities, the reservation also needs commercial enterprises to sustain the economic growth of the reservation. While many tribes have increased their revenue through the use of gaming operations, not all Indian tribes are able to incorporate this revenue source into their particular community. Increased revenues allow Indian tribes to have a greater ability to achieve self-determination. Also, greater economic independence is achieved when reservations have their own tribal businesses on reservation land. This article discusses the various issues related to financing Indian tribal projects, emphasizing the rules regarding the use of tax-exempt bond financing.

Date: 2007
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