State and Local Taxation, Cases and Materials (Eleventh Edition)

State and Local Taxation, Cases and Materials (Eleventh Edition)

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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.

Table of Contents

PREFACE

TABLE OF CASES

CHAPTER 1: Introduction

PART 1: CONSTITUTIONAL FOUNDATIONS OF STATE AND LOCAL TAX

Chapter 2: Jurisdiction to Tax

Chapter 3: State Taxes as Regulation of Interstate and Foreign Commerce

Chapter 4: The Constitutional Requirements of Equality and Uniformity

Chapter 5: Immunity of Federal Instrumentalities from State Taxation

PART 2: MAJOR STATE AND LOCAL TAXES

Chapter 6: Personal Income Taxes

Chapter 7: Corporate Income Taxes

Chapter 8: Sales Taxation

Chapter 9: Ad Valorem Property Taxes

Chapter 10: State Tax Procedure: Assessment, Collection, Refunds, and Judicial remedies

INDEX

ISBN

9781642422566

Publication Date

2019

Publisher

West Academic

City

St. Paul, Minnesota

Keywords

state and local taxation, individual income, corporate income, sales, property, subnational taxing power

Disciplines

Taxation-State and Local | Tax Law

State and Local Taxation, Cases and Materials (Eleventh Edition)

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