Law 380 - State and Local Taxation

Kirk J. Stark

Kirk J. Stark

Barrall Family Professor of Tax Law and Policy
B.S.F.S. Georgetown, 1989
J.D. Yale, 1994
UCLA Law faculty since 1996
Course Description:

According to the Wall Street Journal, "it has become evident in recent years that the serious business of governing the United States is largely being done in the States." To meet the demand for state and local public services, governments must raise revenue.  This course is designed to introduce students to the legal and policy issues relating to state and local taxation.  The course begins with an overview of state and local fiscal structure, then considers the major federal constitutional and statutory limitations on state and local taxes. The course will then focus on the dominant sources of revenue for state and local governments, including the personal income tax, the corporate income tax, and the retail sales tax.  Several cutting-edge legal and policy controversies will be examined in depth, including topics such as the rise of e-commerce and its effect on the state and local tax base and the use of economic development incentives by state and local governments to attract and retain business.  There are no prerequisites for this course.

Course Learning Outcomes:

At the end of this course students will be able to:

1. understand the basic architecture of state and local tax systems in the United States

2. identify the principal federal and constitutional limits on state and local taxing authority

3. interpret and apply case law, statutes and regulations to determine how a court might resolve a dispute involving challenges to state and local taxing power

4. provide thoughtful advice to policymakers on the pros and cons of particular legislative proposals in the area of state and local taxation

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Kirk Stark 19F 380 LEC 1 Unscheduled 3.0 No No
Textbook Information:
Textbook for Fall 2019 LEC 1
Hellerstein et al. State and Local Taxation: Cases and Materials   10th ed.  
ISBN: 9780314286987. West Academic Publishing. REQUIRED $238.00