Courses 2024 - 2025
LAW T 507
Tax and Social Justice Seminar
Credits:
2-4, Max 4
Students will examine the theoretical and policy considerations applied in assessing existing and proposed federal tax regimes. Topics covered include: the nature of the income tax as a tax on savings and consumption; the role of deductions, exclusions and credits in measuring income and in achieving non-revenue objectives; consumption taxes as an alternative to taxes on income; the nature and effect of “flat tax” proposals (including examination of effect of progressivity on tax planning, compliance and complexity); the role of federal estate and gift taxes; U.S. policy for taxation of international income; tax policy and charitable giving; and taxes and the poor. Prerequisites: Introduction to Individual Income Taxation (may also be taken concurrently).
Autumn,
3 Credit(s)
Course Sections and Instructors
| Instructor(s) |
McCormack, Shannon
| Quarter |
Instructor |
Schedule - Days, Hour, Room) |
Sec SLN Type |
Grading Type |
| Autumn |
McCormack
|
|
A 17834 Tax
B 17835 JD
C 17836 MJ
D 17837 MJ-China
E 17838 Non-Law
F 24010 LLM
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Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.
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Submit a Course Request: Section
A
B
C
D
E
F
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