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State and Local Taxation: Cases and Materials.. 11th ed.
・ISBN 978-1-64242-256-6 hard US$ 296.00
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| 著者・編者 | Hellerstein, Walter / Stark, K. J. / Swan, J. A. et al., |
|---|---|
| シリーズ | American Casebook Series |
| 出版社 | (West, US) |
| 出版年月 | 2020 |
| 言語 | ENG |
| ニュース番号 | ＜251-27841＞ |
解説
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.