State and local taxation : cases and materials
著者
書誌事項
State and local taxation : cases and materials
（American casebook series）
West Academic, c2020
11th ed
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注記
Other editors: Kirk J. Stark, John A. Swain, Joan M. Youngman
Includes bibliographical references and index
内容説明・目次
内容説明
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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