State and Local Taxation and Finance in a Nutshell

State and Federal Constitutional Constraints; Authorization Requirements; Public Purpose and Uniformity Requirements; Real Estate Tax Rate Limitations; Devices Used to Avoid Tax Limitations; Personal Property Taxes; Personal and Corporate Income Taxes; Taxation of NonResidents; Sales and Other Consumption Taxes; Use Taxes; Charges; Special Benefit Principle; Impact Taxes; Fines; Intergovernmental Aid; Expenditure Patterns; Budgetary Requirements; Spending Limits; Responses to Fiscal Crises; Debt-Financing and Capital Expenditures; General Obligation and Revenue Bonds; Legislative and Referenda Requirements: Final Validation Procedures; Bondholders' Remedies; Debt Ceilings and the "Special Funds" Doctrine; "Moral Obligation" Bonds; Industrial Development; Arbitrage Bonds: Types of Notes -- BANs, RANs, TANs; Full Faith and Credit Obligation; Contract Clause; Federal Securities Laws; Federalism Concerns; Washington Public Prover Supply System Cases; Avoiding or Evading Debt Limitations: Special Authority Financing; Abuse of Short-Term Debt.Gelfand, M. David is the author of 'State and Local Taxation and Finance in a Nutshell' with ISBN 9780314955715 and ISBN 0314955712.