TAXATION I

ACCTIS 620

Application of federal tax provisions and administrative rules common to most taxpayers with introductions to rules specific to corporations, pass-through entities, and individuals.

LAW 868

Survey of state and local tax law, principally income taxes, sales and use taxes, and property taxes. Explores the typical statutory structures under which these taxes are imposed. Significant emphasis will be given to policy issues faced by state and local governmental bodies.

LAW 840

Overview of the federal income taxation of partnerships, LLCs, and corporations, with a focus on issues of real property ownership and transfers.

LAW 870

International taxation concepts and issues including jurisdiction rules, tax avoidance and evasion, fiscal relations between industrialized countries and less developed countries; host country taxation of foreign persons and home country taxation of foreign income.

ECON 742

Incidence of tax burdens and expenditure benefits on relative incomes; effect of taxation on microeconomic decisions relating to work effort, investment, and consumption; analysis of the stabilization, growth, and debt management policies in the context of the economy as a whole; problems in international taxation.