Schoettle, Ferdinand P.

State and local taxation: the law and policy of multi-jurisdictional taxation. / Ferdinand, P. Schoettle - San Francisco: Lexis Nexis, 2003. - xxxi, 820p.: ill.; 25cm.

Includes index.

Contents: Introduction to state and local taxation and finance -- Property taxes: The equality issue -- Property taxes: The valuation of real property -- Introduction to federal constitutional limitations on state power to tax -- Introduction to sales taxes and jurisdiction to tax sales and income -- State income taxation of individual taxpayers -- State corporate income taxes: Introduction to UDITPA -- State law and federal constitutional restrictions on non-headquarters states taxing income from intangibles such as dividends, interest and capital gains -- Glossary of terms: Real property tax -- Glossary of terms: State and local tax and finance -- Glossary of terms: State corporate income tax -- Table of cases

0820548472


Law.

KF6730.S36