Charles Swenson, PhD, CPA is Professor of Taxation at the University of Southern California. His professional experience includes service as a tax consultant at PricewaterhouseCoopers. Winner of several American Taxation Association Awards, Professor Swenson is one of the most published tax scholars in the U.S.

Sanjay Gupta, PhD, CPA is the Director of the Master’s of Taxation Program at the W.P. Carey School of Business at Arizona State University, where he teaches State and Local Taxation and is a Professor of Accounting. A CPA with a law degree, he has consulted for the “Big 4” and national CPA firms and has published extensively in leading journals. Among his many awards are being named the 1993-94 Price Waterhouse Fellow in Taxation.

John E. Karayan, JD, PhD is a tax attorney with a "Big 8" CPA firm background. He retired as a senior executive of a high-tech firm which operated in all 50 states and over 30 countries to become a full-time university professor, but has remained active outside of academia as an expert witness on accounting and taxation in complex business litigation and as a consultant to entrepreneurs.

Joseph W. Neff, JD is a tax partner with PricewaterhouseCoopers. His expertise in tax planning can be summed up by his current position with the firm: the U.S. National Partner in Charge of State and Local Tax Practice.

Part I: A Framework for Understanding State and Local Taxation
      Chapter 1: Introduction
      Chapter 2: Constitutional Law Limitations

Part II: Principles of State and Local Taxation
      Chapter 3: Corporation Income/Franchise Taxes
      Chapter 4: Sales and Use Taxes
      Chapter 5: Property Taxes
      Chapter 6: Employment Taxes

Part III: Select Applications
      Chapter 7: Mergers, Acquisitions, and Restructuring
      Chapter 8: Tax Incentives
      Chapter 9: Taxation of Electronic Commerce

Part IV: Other Areas
      Chapter 10: Taxation of Employees and Sole Proprietorships

Appendices
      State and Local Tax Research
      Present Value

Index