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Cases and Materials
出版West Academic Publishing, 2020
主題Business & Economics / Taxation / GeneralLaw / Taxation
ISBN16424225689781642422566
URLhttp://books.google.com.hk/books?id=CBa5wgEACAAJ&hl=&source=gbs_api
註釋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.