Course Title:
State and Local Taxation
Course Description:
Surveys the variety of regimes deployed by various states to fund state and municipal government, with primary attention to state income taxation of individuals and businesses, property taxation, and sales taxes. Covers federal and state constitutional constraints on state and local tax structures, alternative methods of state business taxation, and issues relating to the taxation of interstate activity from the viewpoints both of state tax policy making and of taxpayer planning and representation.
Fall Offering:
Lab/Coreq 1:
Spring Offering:
Lab/Coreq 2:
Summer Offering:
Lab/Coreq Remarks:
Summer 1 Offering:
Prerequisite 1:
LPS G308
Summer 2 Offering:
Prerequisite 2:
LW G482
Cross-Listed Course 1:
LAW 2423
Prerequisite 3:
Cross-Listed Course 2:
Prerequisite 4:
Cross-Listed Course 3:
Prerequisite 5:
Cross-Listed Course 4:
Prerequisite Remarks:
Or attainment of a JD or an LLB.
Cross-Listed Course 5:
Repeatable:
N
