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LAWE637

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State and Local Taxation

School of Law School of Law

Status

Active

Subject code

LAWE

Course Number

637

Department(s)

Description

Studies the economic, administrative, political, and constitutional constraints on state and local taxation
("SALT"). Does not concentrate on the laws of any particular state nor is any prior course in taxation required. Focuses
on the various restraints imposed on the states' systems of taxation. Emphasis is on corporate income taxation and sales
and use taxation, but some attention will be placed on individual income taxation..

Min

3

Max

-