The Law of Taxation


Book Description




Federal Preemption of State and Local Law


Book Description

Preemption is a doctrine of American constitutional law, under which states and local governments are deprived of their power to act in a given area, whether or not the state or local law, rule or action is in direct conflict with federal law. This book covers not only the basics of preemption but also focuses on such topics as federal mechanisms for agency preemption, implied forms of preemption, and defensive use of federal preemption in civil litigation.










Making the Modern American Fiscal State


Book Description

Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.




Taxation and Democracy


Book Description

Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w