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Bibliographic Details

Title: State And Local Taxation 11 Revised edition
Publisher: West Academic Publishing
Publication Date: 2019
Language: English
ISBN 10: 1642422568
ISBN 13: 9781642422566
Binding: Hardcover
Condition: good

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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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