Curriculum Guide · Courses

Professor Longano & Paull

LL.M Seminar 670 | 3 credit hours

Introduces the basic concepts underlying federal tax policy such as horizontal equity, progressivity, economic neutrality, and administrability of the tax laws. The seminar will also consider the concept of a "tax expenditure" and will provide an overview of the tax legislative process. Students will prepare their Graduate Papers for the seminar. They will be expected to select a paper topic promptly, to submit drafts, make presentations to the class, and comment on the presentations of others throughout the semester.

Prerequisite: Taxation I and completion of at least eight hours of graduate tax course work.

Students may not receive credit for both this seminar and any other Graduate Seminar.

LL.M. students matriculating in Fall 2005 are not required to complete a graduate paper to be eligible for graduating with distinction. [exception: Graduate Tax Scholars and COST Fellows.] LL.M. students who matriculated beginning in Fall 2003 or Fall 2004 must complete a graduate paper in their field of study if they wish to be eligible for graduation with distinction. LL.M. students who matriculated prior to Fall 2003 are required to complete a graduate paper as part of their degree requirement. The graduate paper requirement may be satisfied by successfully completing one of the Graduate Seminars or, if matriculation was in the 2003-2004 academic year, by completing either a Graduate Seminar or a Supervised Research project. [See "Graduate Paper Registration" in the schedule of courses] This Graduate Seminar cannot be dropped after the end of the add/drop period.