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

Hellerstein, Walter; Stark, Kirk; Youngman, Joan

ISBN 10: 1685611656 / ISBN 13: 9781685611651

Published by West Academic Publishing (edition 12), 2024

About this Item

It's a well-cared-for item that has seen limited use. The item may show minor signs of wear. All the text is legible, with all pages included. It may have slight markings and/or highlighting.

Seller Inventory # 1685611656-8-1

Bibliographic Details

• Title: State and Local Taxation, Cases and Materials (American Casebook Series)
• Publisher: West Academic Publishing (edition 12)
• Publication Date: 2024
• Language: English
• ISBN 10: 1685611656
• ISBN 13: 9781685611651
• Binding: Hardcover
• Edition: 12.
• Condition: Very Good

About this title

Synopsis

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.