State and Local Taxation

This class will provide a foundation to working with state and local tax systems. We will begin with a discussion of the primary rules, mostly derived from the federal constitution, that govern state and local taxation. We will then discuss the statutory law and mechanics of the three main state and local taxes (income, sales, and property). Finally, we will also address non-tax taxes. In working our way through the doctrine, there will be regular attention given to the underlying policy issues. Elements used in grading: Attendance, Class Participation, Written Assignments, and Final Exam.