State and Local Taxation

This course will be an engaging synthesis of constitutional principles, federal, state, and local statutes, regulatory guidance, policy analysis, issue spotting, and persuasive writing. Even for those who do not plan to pursue a career in tax law, State and Local Taxation will help students to think critically regarding the constant tension and interplay between federal, state, and local governments and the policy objectives that inform tax legislation at each of these levels. This course will address state income taxes, state indirect taxes such as sales and use tax, local property taxes, and other state and local taxes such as gross receipts and digital services taxes.