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1122 sidor
2019

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.

Författare: Walter Hellerstein, Kirk J Stark, John A Swain, Joan M Youngman
Format: Inbunden
ISBN: 9781642422566
Språk: Engelska
Antal sidor: 1122
Utgivningsdatum: 2019-12-30
Förlag: West Academic Press