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State and Local Taxation

State and Local Taxation

Principles and Practices 2nd Edition
By Charles W. Swenson, Sanjay Gupta, John E. Karayan, Joseph Neff
Hardcover, 6x9, 288 pages
ISBN: 1-932159-17-7
August 2003

Availability: In stock

Retail Price: $69.95
Direct Price: $59.95
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About the Item

Written by a team of CPAs, professors, and tax lawyers with over 100 years of combined experience, State and Local Taxation: Principles and Planning helps you understand important tax issues of today’s global business environment. The authors draw upon numerous real-life examples to identify and explain the fundamental principles of state and local taxation and how to incorporate these principles into strategic business planning.

Key Features
  • Shows how to identify state and local tax issues and spot challenges and opportunities as they arise
  • Introduces the principles of multi-state taxation, and provides an understanding of their effect on business operations
  • Explores the role of state and local tax issues in a strategic business environment and discusses taxation from a strategic planning perspective
  • Explains the economic implications of management decisions involving the application of tax laws
  • Presents an overview of major state and local taxes including: income tax, sales tax, property tax, and employment taxes
  • WAV solutions manual, instructor’s guide, updates, PowerPoint slides, model syllabi, sample exams, and key links — available from the Web Added Value™ Download Resource Center at www.jrosspub.com
  • About the Author(s)
    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.
    Table of Contents

    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

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