State and Local Taxation: The Law and Policy of Multi-Jurisdictional Taxation - Hardcover

Ferdinand P. Schoettle

Hardcover

ISBN 10: 0820548472 ISBN 13: 9780820548470

Publisher: LexisNexis, 2002

Synopsis

This casebook focuses on the tax system of a multi-jurisdictional system from the point of view of a tax or policy planner. By contrast to federal tax, which focuses on understanding statutory language, this book focuses on understanding systems of taxation and the necessary limits that must be imposed on power to tax in a multi-jurisdictional world.

Topics include:

property tax, including its administration, equality and valuation issues

federal constitutional limits on the state power to tax

jurisdiction to tax sales and income

state taxation of personal income, including domicile, statutory residence and source of income as bases for taxation, change of domicile, taxation of commuters, and progressive taxation of nonresidents

state taxes on corporate income and "income stripping," a technique to move income from high to low tax jurisdictions

state law and federal constitutional restrictions on non-headquarters states taxing income from intangibles such as dividends, interest and capital gains and how the GATT and WTO deal with similar issues.

About this edition

• Publisher: LexisNexis
• Publication date: 2002
• ISBN 10: 0820548472
• ISBN 13: 9780820548470
• Binding: Hardcover
• Number of pages: 816