This course deals with the various theories of tax interpretation and styles of tax analysis and then covers, at an advanced level, the following matters: (1) The basic principles, theories, and tools of analysis needed for serious discussion of tax policy and planning issues and the philosophical, accounting, financial and economic concepts from which the various logics of tax are derived. (2) Recent theories of statutory interpretation along with trends in the judicial interpretation of tax laws. The need for, and problems with, implementing anti-avoidance rules are also examined; and (3) An examination of changing conceptions of the deep structure that underlies the income tax system. Detailed aspects of computing personal and business income are examined through a review of recent tax cases and legislative amendments.


Anti-requisite: LAW 6100 - Tax Policy, Statutory Interpretation and the Foundations of the Taxation of Individuals

NCA equivalence:


Terms Offered

Fall 24

Course Section: A

6.0 credits

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