State and Local Taxation

LAW TX 928

The course will expose students to the major types of United States state and local taxes,including personal income taxes, sales and use taxes, property taxes, and corporate taxes.We will explore the structure of each of these types of taxes, how the taxes are implemented in various jurisdictions, and some of the significant issues that arise in applying the taxes. We will also cover some special issues arising from the multi- jurisdictional nature of state and local taxation, and the principal aspects of United States federal law, both statutory and constitutional, that shape and constrain state tax systems. We will consider the application of basic state tax concepts to current issues facing state tax administrators and practitioners, including tax-advantaged business structures, and some of the legislative responses to such issues.

Note that this information may change at any time. Please visit the Student Link for the most up-to-date course information.