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State Local Taxes Delaware

Written by a team of CPAs, professors, and tax lawyers with over 100 years of combined experience, this book offers new and keen perceptivities into state and local taxation. The writers draw upon galore real-life examples to tell apart and explain the rudimentary principles of state and local taxation and how to incorporate these principles into strategic business planning. Designed with both the professional and college student in mind, the text follows the AICPA/ATA Model Tax Curriculum.

About the AuthorJohn E. Karayan, JD, PhD is a tax attorney with a “Big 8″ CPA firm background. He retired as a senior executive of a high-tech firm which operated in all 50 states and over 30 countries to become a full-time university professor, but has remained active outside of academia as an expert witness on accounting and taxation in complex business litigation and as a advisor to entrepreneurs.

Sanjay Gupta, PhD, LLB, CPA is the Director of the Master’s of Taxation Program at the W. P. Carey School of Business at Arizona State University, where he teaches State and Local Taxation and is a Professor of Accounting. A CPA with a law degree, he has consulted for the “Big 4″ and national CPA firms and has published extensive in leading journals. Among his some awards are being named the 1993-94 Price Waterhouse Fellow in Taxation.

Charles Swenson, PhD, CPA is Professor of Taxation at the University of Southern California. His professional experience includes service as a tax consultant at PricewaterhouseCoopers. Winner of assorted American Taxation Association Awards, Professor Swenson is one of the most published tax scholars in the U.S.

Joseph W. Neff, JD is a tax collaborator with PricewaterhouseCoopers. His skillfulness in tax planning may be summed up by his current position with the firm: the U.S. National Partner in Charge of State and Local Tax Practice.

Most helpful customer reviews

6 of 8 people found the following review helpful.
Numerous inaccuracies detract from good discussion
By A
As a state and local tax professional, I purchased a copy of this text to use for “in-house” training at my company. Seeing that the “Second Edition” was published this year (2004), I assumed it would be a relatively accurate text. However, in reviewing Chapter 3 (“Corporate Income/Franchise Taxes” – my area of specialization), I was dismayed to find that most of the information has not been updated for current law. As examples, the table on apportionment factor weighting hasn’t been updated for changes since 1999, and the discussion of state differences in depreciation fails to address the dramatic changes that have occurred due to 2002 and 2003 federal legislation.

While the authors do present some good materials on the basics of state and local taxation, and address many of the issues that can arise, their release of a “Second Edition” that is woefully out-of-date seriously detracts from its utility in a learning environment.

0 of 0 people found the following review helpful.
Great starting point, but not up-to-date
By Paul
This is a great book for beginners as it clearly defines a number of terms and concepts; however, a number of items are out of date in this version.

3 of 7 people found the following review helpful.
Covering tax code, hazards, loopholes, and regulations
By Midwest Book Review
Now in its second edition, State And Local Taxation: Principles And Planning is the authoritative and collaborative effort of tax experts Charles W. Swenson, Sanjay Gupta, John E. Karayan, and Joseph Neff. This outstanding informational resource is meant to be used as a professional reference or a college curriculum text. Covering tax code, hazards, loopholes, and regulations as imposed by governments (especially pertaining to cross-border transactions), State And Local Taxation is meticulously detailed and spells out the facts, principles, and requirements for both students of Economics and non-specialist general readers seeking to expertly flesh out their knowledge base with respect to all aspects of governmental taxation.