The Hellerstein casebook, authored by three leading experts in the field, provides a comprehensive overview of the field of state and local taxation (SALT), reflecting the most recent developments in this rapidly changing field. The book weaves together two structural approaches to SALT — i.e., by constitutional doctrine (e.g., due process, interstate commerce, equal protection) and by type of tax (individual income, corporate income, sales/use, property). This analytical structure is designed to give students an in-depth understanding of both the fiscal architecture of SALT and the major constitutional limits on subnational taxing power.


Imprint: West Academic Publishing
Series: American Casebook Series
Publication Date: 12/17/2024

Walter Hellerstein, University of Georgia School of Law

Kirk J. Stark, University of California-L.A. School of Law

Joan M. Youngman, Lincoln Institute of Land Policy

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