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 various federal constitutional and statutory limitations on state and local taxes. The course will focus on the dominant sources of revenue for state and local governments, including chiefly the personal income tax, the corporate income tax, the retail sales tax, and to a lesser degree the property tax. There are no prerequisites for this course.