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State and Local Tax Law: Secondary Sources

Lexis Online Study Aids

Tax Periodicals

The Journal of Taxation

The Tax Lawyer

The State and Local Tax Lawyer (1996-2006, then superseded by The Tax Lawyer)

To find law journal and law review articles, use one of the following, available via the Law Library's Research Databases page:

  • Current Index to Legal Periodicals
  • Index to Legal Periodicals
  • LegalTrac
  • HeinOnline Law Journal Library

Recommended Starting Points

Jerome R. Hellerstein & Walter Hellerstein, State Taxation, (3d ed. 1998) -- Available on Westlaw Next 

  • A good place to get started. Use the footnotes in this comprehensive treatise to locate relevant primary law.

Tax Analysts' State Tax Notes Magazine 

  • Excellent resource for current news and commentary on state and local tax issues nationwide.  Issues available from 1992 to present. Users must create an individual account using their Northeastern email address under "sign in."

Massachusetts Practice Series (Volume 4: Taxation) -- In print and on Westlaw Next

  • Attorney editors explain Massachusetts tax law and provide references/links to relevant primary and secondary sources.

Federal Limitations on State & Local Taxation 2d -- on Westlaw Next 

  • What do the Constitution and federal laws have to say about state and local taxation power?  Check out this treatise.

Selected Websites and Databases

Selected Other Books from the Catalog