State and Local Taxation: Cases and Materials

ISBN-10
0314286985
ISBN-13
9780314286987
Series
State and Local Taxation
Category
Law
Pages
1100
Language
English
Published
2014-08-09
Publisher
West Academic Publishing
Authors
Kirk J. Stark, Walter Hellerstein, John A. Swain

Description

More student friendly than ever, the Tenth Edition provides more student guidance and roadmapping than previous editions. It covers constitutional structure first (jurisdiction to tax, Commerce Clause, intergovernmental immunities, etc.) and specific taxes second (i.e., property taxes, corporate and personal income taxes, and sales taxes). Additionally, it includes new and extended coverage of developments in the state taxation of electronic commerce, including jurisdiction to tax remote sellers and the sales and income tax treatment of digital products and cloud computing. A brief introduction to value-added taxes (VATs) has also been added.

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