ACCT655M

019415

This course has two major components. First, the federal constraints on state taxation are explored. Specifically addressed are the Commerce Clause, Equal Protection Clause, Due Process Clause, Privileges and Immunities Clause, and several federal statutes. Second, students learn the basic structure and operation of the three major sources of state and local tax revenue: the sales, income, and property tax. Taxation on Indian Lands will also be addressed. Most state tax systems were developed in a far simpler time. Thus, a major theme of the course is tension between often anachronistic state tax systems and a changing world. The course does not concentrate on the law of any particular state nor is any other prior course in taxation required.

ALT

Graduate

CE - CL (Cross Listed)