In settler colonial states such as Canada, tax is central to political ideas that circulate about Indigenous nations and people. The stories that are told about Indigenous peoples by ‘taxpayers’ often involve complaints about budgets, welfare, and ‘unfair’ tax arrangements. The paper theorizes how informal ‘tax imaginaries’ and ‘taxpayer’ subjectivities are forged through state policy and how ostensibly fiscal concerns are imbricated with white political entitlement that erodes Indigenous legal and political sovereignty. By tracing the construction of taxpayer concerns and tax myths as forms of fiscalized racism, the paper demonstrates the importance of tax to settler colonialism and the shape of Indigenous-settler relations. Taxpayer subjects are not just legal or material positionings in relation to tax and the state, but powerful subjects that refigure political problems as ‘fiscal’ and construct Indigenous people and nations through racialized repertoires of property and possession.

中文翻译：

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税收、纳税人和定居者殖民主义：迈向将税收作为白人财产的批判性财政社会学

在加拿大等定居殖民地国家，税收是有关土著民族和人民的政治思想的核心。“纳税人”讲述的关于土著人民的故事通常涉及对预算、福利和“不公平”税收安排的抱怨。该论文理论化了非正式的“税收想象”和“纳税人”主体是如何通过国家政策形成的，以及表面上的财政问题如何与侵蚀土著法律和政治主权的白人政治权利交织在一起。通过将纳税人的担忧和税收神话构建为财政化种族主义的形式，本文展示了税收对定居者殖民主义的重要性以及土著-定居者关系的形成。纳税主体不仅仅是与税收和国家相关的法律或物质定位，