Aug 06, 2020  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog [ARCHIVED CATALOG]

MAcc 6742 - State and Local Taxation (2)


This courses studies the principles of state and local taxation in our federal system. Specifically, students will examine ad valorem property taxes, corporate and personal income taxes, sales and use taxes, and other state and local taxes imposed on business.  Federal constitutional limitations on state tax power are explored in detail, and considerable attention is devoted to problems in dividing income of multi-jurisdictional corporations among the states.