Semester: Spring 2023 (tentative) Fall 2022 Summer 2022 Spring 2022 Fall 2021 Summer 2021 Spring 2021 Fall 2020 Spring 2020 Fall 2019 Summer 2019 Spring 2019
Professional/Experiential Skills Courses First Year Courses Only

Comparative Tax (LAW-746-001)
Pike

Notices

Description

This seminar will examine selected tax issues using a comparative law approach. This approach will reveal the range of policy choices that are used to address important structural issues of taxation. Among the topics to be discussed are: fringe benefits and depreciation under an income tax; the general approach to taxation of business enterprises; selected issues arising in connection with international taxation; and the Value Added Tax.

Textbooks and Other Materials

The textbook information on this page was provided by the instructor. Students should use this information when considering purchases from the AU Campus Store or other vendors. Students may check to determine if books are currently available for purchase online.

Required: Ault and Arnold, Comparative Income Taxation: A Structural Analysis (2d Ed., 2004) Aspen Publishers Thuronyi, Tax Law Design and Drafting (Volume 2) International Monetary Fund. NOTE: The text of this publication is available for FREE at the International Monetary Fund website. The PDF files are also contained in the Documents section of Blackboard. A hard copy has been ordered from the bookstore. The PDF files are contained in the Documents section of Blackboard. The free PDF version can also be obtained at: http://www.imf.org/external/pubs/nft/1998/tlaw/eng/index.htm Hussey and Lubick: Basic World Tax Code and Commentary. NOTE: This book is not available for purchase. A PDF version is available for FREE from the Tax Analysts website at: http://www.taxanalysts.com/www/website.nsf/Web/BasicWorldTaxCode?OpenDocument Although it is available in a range of modern European suggestion, I suggest the English language version for this class. The PDF files are also contained in the Documents section of Blackboard.

First Class Readings

For Tuesday's class, prepare the following materials: INTRODUCTION: Basic World Tax Code and Commentary pp. 1-11, 23-27, 29-30 (in Table of Contents, Introduction). Tax Law Design and Drafting (“TLD&D”) pp. xxi-xxxv (PDF: Preface pp. 1-15). Schedular Versus Global Income Taxes: Comparative Income Taxation (“CIT”) pp. 167-170; TLD&D pp. 495-500 (PDF: Individual Income Taxation pp. 1-6 ).

Syllabus

Use your MyAU username and password to access the syllabus in the following format(s):

• Microsoft Word (DOC)
• Corel Wordperfect (WPD)