Hellerstein, Stark, Swain, and Youngman's State and Local Taxation, Cases and Materials, 11th

Imprint
West Academic Publishing
ISBN-13
9781684678914
Primary Subject
Tax-State And Local
Format
eBook
Copyright
2020
Series
American Casebook Series
eBook - Lifetime digital access to the eBook, with the ability to highlight and take notes.

Description

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.