Law 6113 - State and Local tax

The textbook for this class is Ferdinand P. Schoettle, State & Local Taxation: The Law & Policy of Multi-Jurisdictional Taxation (“Schoettle”).

For the first class, please read Schoettle pp. 2-11 and 21-28; SKIM 11-21, and read Tax Principles: Building Blocks of a Sound Tax System, Institute on Taxation and Economic Policy (“ITEP”) (available in my office and at http://www.itepnet.org/pb9princ.pdf).

We will read Schoettle pp. 29-46 for the second class meeting.

In addition to the readings, please consider the following discussion questions for the first week’s meetings:

Discussion questions for week one:

What are the benefits of the different types of taxes? For example, why would a state want to raise revenue via an income tax, as compared to a sales tax? What are the drawbacks of different types of taxes?

If you were designing a taxing system for your home state, on what type of taxes would you rely and why?

Of the principles of tax fairness identified by the ITEP, which do you find most important, least important? Can you think of other “fairness factors”?

Think about the questions raised in the text at pp. 28, 34-35, and 45-46

How does the author define “pro-poor.” (pp. 29-30) Do you agree with this definition? Do you think it is leaving something out?