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Federal Limitations on State and Local Taxation, 2d

Product details:

Brand: Clark Boardman Callaghan
Copyright: 2003-2022
ISBN: 9781668762004
Publication Frequency: Updated as changes in the law dictate
Update format: N/A

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Federal Limitations on State and Local Taxation, 2d

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The authors' analyses of cases relating to federal limitations on state and local taxing power examines relevant principles and their applications. The book covers overlapping commerce clause and due process clause protections, privileges and immunity clauses, equal protection clause, import-export clause. Property taxation of air transportation, mail order sales taxes, gross receipts taxes, highway taxes and the power to tax.

Features

  • Capital stock taxes
  • The net income tax
  • The Constitution as an instrument of federalism