State and Local Taxation

Discussion - 3 units. This class will provide a foundation to working with state and local tax systems.  We will begin with a discussion of the main rules from federal constitutional law that govern state and local taxation.  Then, we will discuss the mechanics of the three main state and local taxes (income, sales, and property).  Finally, we will also address non-tax mechanisms for raising revenue, such as assessments and fees.  In working our way through the complex doctrine, we will keep the underlying policy issues in mind.

Final Assessment: Exam.