Price: $296.00
(as of Oct 03, 2024 01:09:02 UTC – Details)
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.
Publisher : West Academic Publishing; 11th edition (December 5, 2019)
Language : English
Hardcover : 1122 pages
ISBN-10 : 1642422568
ISBN-13 : 978-1642422566
Item Weight : 4.49 pounds
Dimensions : 10.35 x 1.97 x 7.8 inches