Instructor(s): Miranda Stewart

For graduate students, the course number is LAW7719HS.

Course Location: Please see the "Intensive Course Schedule" under Schedules and Timetables
(http://www.law.utoronto.ca/academic-programs/schedules).

Note: Students may enroll in an intensive course that conflicts with a regular course as an exception to the general rule that students may not take courses which conflict on the timetable. Attendance at intensive courses is mandatory for the duration of the course and takes precedence over regular courses.

This course examines key challenges for tax law and policy in a global era. It surveys the history and development of tax systems and principles in developed countries such as Canada and Australia, and the role of taxes in funding social security (welfare, or transfer) systems to address inequality and poverty. We then examine two key challenges for modern tax systems in more depth. These are, first, the taxation of work including new developments as work transforms, and the interaction of tax and welfare systems with work and care in the paid and unpaid economy; and second, the challenges of taxing investment income and gains, especially global capital mobility, tax havens and transnational tax co-operation in future.

Evaluation
Students will be required to write a paper of 2500 to 3000 words. Papers must be delivered to the Records Office by 4:00 p.m. on February 15, 2017.

At a Glance

Second Term
Credits
1
Hours
14

Enrolment

Maximum
25

20 JD
5 LLM/SJD/MSL/NDEGS/SJD U

Schedule

Monday, January 16, 2017: 2:10 - 4:00
Tuesday, January 17, 2017: 12:30 - 2:00
Wednesday, January 18, 2017: 10:30 - 12:20
Thursday, January 19, 2017: 2:10 - 4:00
Friday, January 20, 2017: 10:30 - 12:20
Monday, January 23, 2017: 10:30 - 12:20
Tuesday, January 24, 2017: 2:10 - 4:00
Wednesday, January 25, 2017: 12:30 - 2:00