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.
State and Local Taxation: Cases and Materials
"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.
The newly-reorganized Ninth Edition covers constitutional structure first (i.e., jurisdiction to tax, Commerce Clause, intergovernmental immunities, etc.) and specific taxes second (i.e., property taxes, corporate and personal income taxes, ...
Hardbound - New, hardbound print book.
Cases and Materials on State and Local Taxation: 1993 Supplement
State and Local Taxation and Finance in a Nutshell
The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass ...
A casebook used by more than 100 schools, tax administrations, law firms, and accounting firms. Parts have been translated into Chinese, Japanese, Spanish, and Vietnamese.
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.
CasebookPlus Hardbound - New, hardbound print book includes lifetime digital access to an eBook, with the ability to highlight and take notes, and 12-month access to a digital Learning Library that includes self-assessment quizzes tied to ...