Order by phone 1-866-808-5635 (M-F 9am-5pm CST)


Only $48.99 until FREE SHIPPING!

State and Local Taxation: The Law and Policy of Multi-Jurisdictional Taxation

$10.00 In stock:

Edition: 1st ed., 2003
Author(s): Schoettle


SKU: 94105U



List Price: $163.00

Hurry! Only 1 left!

  • Shipping only $395
  • This item ships in 3 to 5 business days.
  • This item earns 14 LawRewards points!What are LawRewards?



Hurry! Only 1 left!Used Book Quality?

  • Shipping only $395
  • Order now and this item
  • This item earns 10 LawRewards points!

What condition are our used books in?

We offer only high‐quality used textbooks.

All of the used textbooks that we offer adhere to the following quality standards:

  • No more than 25% of the total pages in the book have writing or highlighting and existing writing and highlighting does not obscure text.
  • All bindings are intact, with no split bindings.

If you have any question about any used textbook for sale on our website, please call us at 1‐866‐808‐5635 (M‐F 9am‐5pm CST) and we may be able to inspect the books for you prior to purchase.

Rent Me
Hardcover(FREE Return Shipping)


Rental Due: 6/7/2017Rental FAQs

  • Order now and this item
  • This item earns 7 LawRewards points!

Product Description

This State and Local Taxation: The Law and Policy of Multi-Jurisdictional Taxation casebook focuses on the tax system of a multi-jurisdictional system from the point of view of a tax or policy planner. By contrast to federal tax, which focuses on understanding statutory language, this book focuses on understanding systems of taxation and the necessary limits that must be imposed on power to tax in a multi-jurisdictional world. Topics include:

Property tax, including its administration, equality and valuation issues;
Federal constitutional limits on the state power to tax;
Jurisdiction to tax sales and income;
State taxation of personal income, including domicile, statutory residence and source of income as bases for taxation, change of domicile, taxation of commuters, and progressive taxation of nonresidents;
State taxes on corporate income and "income stripping," a technique to move income from high to low tax jurisdictions;
State law and federal constitutional restrictions on non-headquarters states taxing income from intangibles such as dividends, interest and capital gains and how the GATT and WTO deal with similar issues.


Condition Used
Shipping Availability This item ships within the next business day.
Heavy No
Format Hardcover
Author Schoettle
ISBN 9780820548470
Edition 1st ed., 2003
Publisher LexisNexis/Matthew Bender