State and Local Taxation

JURI Number: 
5000
Credit Hours: 
2
Course Description: 

A study of principles and problems of state and local taxation in our federal system. Examines ad valorem property taxes, corporate and personal income taxes, sales and use taxes, and other state and local taxes imposed on business. Federal constitutional limitations on state tax power explored in detail and considerable attention is devoted to problems of dividing income of multi-jurisdictional corporations among the states.

Course Type: 
Course Concentrations: