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.
State & Local Taxation
State and Local Taxation: Cases and Materials
Written by a team of CPAs, professors, and tax lawyers with over 120 years of combined experience, State and Local Taxation: Principles and Planning, Third Edition, covers the important tax issues of today's global business environment.
"The 10th edition of the casebook takes account of the key developments in the law of state and local taxation over the past several years.
This guide is a fully updated summary of state and federal laws that pertain to public finance and taxation. It is a valuable supplement to law school courses on local...
State and Local Taxation and Finance in a Nutshell
The second edition has been updated to reflect new tax policy developments since the publication of the first edition in 2003.