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Hardcover State and Local Taxation, Cases and Materials (American Casebook Series) Book

ISBN: 1685611656

ISBN13: 9781685611651

State and Local Taxation, Cases and Materials (American Casebook Series)

The Hellerstein casebook, authored by three 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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Format: Hardcover

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