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Sem: Comparative Tax (LAW-746-001)
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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. Students will be expected to write a paper that may satisfy the upper level writing requirement.
Textbooks and Other Materials
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(Available at the Book Store): Ault and Arnold, Comparative Income Taxation: A Structural Analysis (3d Ed., 2010) Aspen Publishers Schenk and Oldman, Value Added Tax A Comparative Approach (Cambridge University Press), 2007) The following texts are assigned for the semester. Free (!!!) PDF versions of these texts will be available on the Course Materials section of the My.WCL site for this course. Thuronyi, Tax Law Design and Drafting (Volume 2) International Monetary Fund. Hussey and Lubick: Basic World Tax Code and Commentary.
First Class Readings
For the first class meeting, please read the following: anzi, "Tax Systems in the OECD: Recent Evolution, Competition and Convergence" (available in Course Materials in MyWCL). Tax Law Design and Drafting (“TLD&D”) pp. xxi-xxxv (available in MyWCL Course Materials, PDF file named: Introduction at pp. 1-15).