Subject:
Law
Credit units:
3
Offered:
Either Term 1 or Term 2
Weekly hours: 2 Seminar/Discussion hours and 1 Reading hours
College:
Law
Department: Law (Dean's Office)
Description
Will focus on evaluating tax policies by examining their tax equity implications, social and economic consequences, and administrative feasibility. This seminar will provide students with the opportunity to engage in tax policy issues, resulting in a heightened appreciation of the social and economic implications of tax policy, an increased ability to evaluate tax policies, and a deeper understanding of technical tax law rules. Topics include: (1) criteria for and methods of evaluating income tax policies; (2) theories of income; (3) the tax mix; (4) the use of the income tax system to implement tax expenditures; (5) the preferential treatment of certain groups and entities under the tax system; (6) the detrimental effects of taxes on certain segments of society or the economy the appropriate tax unit; and (7) taxation as a means to redistribute wealth. Students will be introduced a number of resources specifically designed for tax research and will be expected to use them to complete assignments. This seminar should be of interest to students who desire to practice tax law in a private firm or in government as well as those students interested, more generally, in the social and economic implications of tax law.
Prerequisite(s) or Corequisite(s): LAW 477.3
Note: Students may receive credit for only one of LAW 888 or LAW 488, as they are cross-listed.
Upcoming class offerings
For full details about upcoming courses, refer to the class search tool or, if you are a current student, the registration channel in PAWS.
Syllabi
The syllabus is a public document that provides detail about a class, such as the schedule of activities, learning outcomes, and weighting of assignments and examinations.
Once an instructor has made their syllabus publicly available on USask’s Learning Management System, it will appear below. Please note that the examples provided below do not represent a complete set of current or previous syllabus material. Rather, they are presented solely for the purpose of indicating what may be required for a given class. Unless otherwise specifically stated on the content, the copyright for all materials in each course belongs to the instructor whose name is associated with that course. The syllabus is the intellectual property of instructors or the university.
For more information, visit the Academic Courses Policy , the Syllabus page for instructors , or for students your Academic Advising office.
Loading...