State & Local Tax

B649 is taught by S. Paul

State and local taxation provides a practical application of the Commerce Clause and Fourteenth Amendment to the modern business and regulatory environment. This course explores the basic principles of state and local taxation, beginning with an overview of the restrictions on state taxation provided by the federal and state constitutions and select federal statutes. The course then delves deeper into each of the three primary types of tax (state income taxes, sales and use taxes, and real property taxes), covering the historical development, underlying theory, and practical application of each. Several cutting edge legal and policy controversies will be examined in depth, including the rise of e commerce and its effect on the state and local tax base. The Hellerstein casebook will form the basis of the readings for the course, with select additional cases and materials provided over the course of the semester. Students may find it helpful to have taken Federal Income Tax, but that course is not a prerequisite for participation in this class.