Curriculum Guide · Courses

Professors J. Brooks and Halperin

J.D. Seminar 428 (cross-listed) | 3 credit hours

The course will consider a range of topics in tax law, policy, and economics, focusing especially on issues relevant to current tax policy debates. Specific topics may include: income vs. consumption taxation; tax expenditures; international taxation; taxation of capital and risk-taking; deferral and its value; taxation of carried interest; income inequality and distributive justice; taxation of corporations; and retirement income policy.

This course is available as either 2 or 3 credits. The 2 credit course requires preparation of weekly brief (~2-3 pages) response papers discussing and critiquing the week’s reading. The 2 credit course will not fulfill the J.D. Upperclass Legal Writing Requirement. The 3 credit course is open only to J.D. students and requires a paper sufficient to fulfill the J.D. Upperclass Legal Writing Requirement. Students enrolled in the 3 credit course are also responsible for preparing response papers for six of the weekly sessions.

Prerequisite: Taxation I.

Students may not receive credit for both this seminar and the J.D. seminar, Tax Policy Seminar or the graduate course Tax Policy Overview or the graduate seminars, Tax Policy or Graduate Seminar: Federal Tax Policy.

This seminar requires a paper. J.D. students must register for the 3 credit section of the seminar if they wish to write a paper fulfilling the Upperclass Legal Writing Requirement. The paper requirements of the 2 credit section will not fulfill the J.D. Upperclass Legal Writing Requirement.