State and local taxation : cases and materials
Author(s)
Bibliographic Information
State and local taxation : cases and materials
（American casebook series）
West Academic, c2020
11th ed
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Note
Other editors: Kirk J. Stark, John A. Swain, Joan M. Youngman
Includes bibliographical references and index
Description and Table of Contents
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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