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8706 - State and Local Tax
Professor: Barton A. Hubbard
Semester: 2013 Spring
Second Writing Requirement? No
Professional Responsibility? No
Course will be taught by adjunct Prof. Hubbard.
According to the Wall Street Journal, "it has become evident in recent years that the serious business of governing the United States is largely being done in the States." Yet to meet the rising demand for public services, state and local governments must raise revenue through taxes (over $1.3 trillion annually). This course is designed to introduce students to the legal and policy issues relating to state and local taxation.
In addition to covering the basic principles of state income, property, and retail sales and use taxation, the course focuses on the economic, administrative, political, and constitutional constraints on state and local taxation. The course work includes analysis of specific state and local taxes, but does not concentrate on the laws of any particular state, nor is other prior course work in taxation required.
The course materials listed above are for informational purposes only and should not be considered final. Students must check with the Registrar for a current list of closed courses.