State and Local Taxation Seminar (3 credits)

In-depth exploration of the law and policy of federal limits on state and local power to tax, with a particular focus on the taxation of businesses. When may states tax mail-order vendors, or companies who deliver their product solely over the Internet? What portion of the revenue from a corporation's worldwide intellectual property is subject to taxation in any single state? Can states and localities, consistent with the Commerce Clause, offer tax incentives to a business to build a factory in their jurisdiction? We will address these problems, and others, together with a review of the existing law governing their resolution. Tax I is a helpful but not necessary prerequisite. This course may fulfill the upper-level writing requirement. Requirements: Constitutional Law I