About the Author
Sanjay Gupta, PhD, LLB, CPA is the Director of the Masters 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 extensively in leading journals. Among his many 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 several 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 partner with PricewaterhouseCoopers. His expertise in tax planning can be summed up by his current position with the firm: the U.S. National Partner in Charge of State and Local Tax Practice.