Courses 2023 - 2024
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 17703 Tax
B 17704 JD
C 17705 MJ
D 23730 PhD
E 23888 Non-Law
|
|
|
Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.
|
|
|
|