State and Local Taxation Cases and Materials 12th Edition Hellerstein 9781685611651

The Hellerstein casebook, authored by three of the foremost experts in state and local taxation (SALT), offers a comprehensive and up-to-date examination of this dynamic and evolving field. Designed to provide law students with both a practical and theoretical understanding, the casebook reflects the latest legal and policy developments affecting state and local taxation, including landmark judicial decisions, legislative changes, and emerging trends in tax administration and enforcement.

A Unique Analytical Approach

The book integrates two complementary structural approaches to SALT:

1. Constitutional Doctrine: The casebook explores the fundamental constitutional principles that shape state and local tax systems, including due process, the interstate commerce clause, equal protection, and federal preemption. By focusing on these constitutional limitations, students gain insight into the legal constraints that govern subnational taxing authority and how courts balance state sovereignty with national economic cohesion.
2. Tax Type Classification: In addition to constitutional analysis, the book examines major forms of state and local taxation, including individual income tax, corporate income tax, sales and use tax, and property tax. This tax-type approach provides students with a clear understanding of the structure, application, and legal implications of each category of taxation.

Key Features and Learning Benefits

• Comprehensive Coverage: The casebook provides a deep dive into both the fiscal architecture of state and local taxation and the judicial doctrines that shape tax policy and enforcement.
• Contemporary Legal Developments: Reflecting the most recent Supreme Court and lower court decisions, the text incorporates critical rulings that have reshaped SALT, such as cases affecting nexus standards, digital commerce, and interstate tax competition.
• Policy Considerations and Real-World Applications: Through case law, statutes, and administrative guidance, the book encourages students to consider how legal rules interact with economic and political factors that drive state and local tax policy.
• Engaging Case Selection and Thought-Provoking Problems: The authors carefully curate cases that illustrate key principles while also presenting challenging, real-world problems that prompt students to think like tax practitioners.

By weaving together these doctrinal and structural perspectives, the Hellerstein casebook equips students with the analytical tools necessary to navigate the complex world of state and local taxation, making it an essential resource for anyone interested in tax law, public finance, or government regulation.

State and Local Taxation Cases and Materials Hellerstein 12th Edition 9781685611651 & 978-1685611651