Articles liés à State and Local Taxation: Cases and Materials

State and Local Taxation: Cases and Materials - Couverture rigide

Hellerstein, Walter; Stark, Kirk J.; Swain, John A.; Youngman, Joan M.

 
9781642422566: State and Local Taxation: Cases and Materials

Synopsis

The Hellerstein casebook, now authored by four leading experts in the field, provides a comprehensive overview of the field of state and local taxation (SALT), reflecting the most recent developments in this rapidly changing field. The book weaves together two structural approaches to SALT ― i.e., by constitutional doctrine (e.g., due process, interstate commerce, equal protection) and by type of tax (individual income, corporate income, sales/use, property). This analytical structure is designed to give students an in-depth understanding of both the fiscal architecture of SALT and the major constitutional limits on subnational taxing power.

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