State & Local Taxation

3 units

This course will focus on the federal constitutional constraints on state and local governments' power to tax, as well as the theory, policy, and implementation of the various means of state and local taxation. The relevant federal constitutional provisions include the Commerce Clause, the Due Process Clause, the Privileges and Immunities Clause, and the Equal Protection Clause. The specific forms of state and local taxation examined will include ad valorem property taxes, corporate income and franchise taxes, sales and excise taxes, and personal income taxes. There will be a three hour timed examination.