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State and Local Taxation : Cases and Materials, Hardback Book

State and Local Taxation : Cases and Materials Hardback

Part of the American Casebook Series series

Hardback

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.

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