Background
Schoettle, Ferdinand P. was born on August 17, 1933 in Philadelphia, Pennsylvania, United States. Son of Ferdinand P. and Helen Louise (White) Schoettle.
(This casebook focuses on the tax system of a multi-jurisd...)
This casebook focuses on the tax system of a multi-jurisdictional system from the point of view of a tax or policy planner. By contrast to federal tax, which focuses on understanding statutory language, this book focuses on understanding systems of taxation and the necessary limits that must be imposed on power to tax in a multi-jurisdictional world. Topics include: • property tax, including its administration, equality and valuation issues • federal constitutional limits on the state power to tax • jurisdiction to tax sales and income • state taxation of personal income, including domicile, statutory residence and source of income as bases for taxation, change of domicile, taxation of commuters, and progressive taxation of nonresidents • state taxes on corporate income and "income stripping," a technique to move income from high to low tax jurisdictions • state law and federal constitutional restrictions on non-headquarters states taxing income from intangibles such as dividends, interest and capital gains and how the GATT and WTO deal with similar issues.
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Schoettle, Ferdinand P. was born on August 17, 1933 in Philadelphia, Pennsylvania, United States. Son of Ferdinand P. and Helen Louise (White) Schoettle.
Bachelor in History, Princeton University, 1955. Doctor of Laws, Harvard University, 1960. Master of Arts in Economics, Harvard University, 1978.
Doctor of Philosophy, Harvard University, 1983.
Assistant United States Senator J.S. Clark, Washington, 1961—1962. Associate Morgan, Lewis & Bockius, Philadelphia, 1963—1967. Guest scholar Brookings Institute, Washington, 1992—1993.
Professor University Minnesota Law School, Minneapolis, 1967—2005, professor emeritus, since 2005. Visiting professor Harvard University, 1972—1974, Uppsala University, Sweden, 1984, George Mason Law School, since 2005. Lieutenant United States Navy, 1955-1957.
(This casebook focuses on the tax system of a multi-jurisd...)
Served to Lieutenant United States Navy, 1955-1957. Member sailing United States Olympic Team, 1956, 60. Member American Bar Association (chairman taxes and revenue committee 1979-1982), American Law Institute.
Married E. Bok Schoettle, February 13, 1965 (divorced 1976). Married D. Jean Thomson, November 24, 1979 (divorced 1982). Children: Michael, Derek, Katy.