Spring 2015
    Law No.: LAW7620
    Sched. No.: 115219182

Taxation and Economic Development (SC)
Section 1
X
Cooper, Graeme



Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):MTWR, 0820-0950 (WB121)
Credits:1Type:Lecture - short course
Capacity:20 **This information is current as of 09/16/2014 06:13:12 AM**
Current Enrollment:0 **This information is current as of 09/16/2014 06:13:12 AM**

Course Description:

This course meets Monday-Thursday, 8:20-9:50 a.m., March 16-26.

The focus of this course is on the rules, and the effects of the rules, of the international tax system: which gets country gets how much of the tax revenue available from cross-border trade and investment? In particular, we ask whether the current international tax framework is systematically biased against the interests of developing countries, and if so, how that comes about. We also consider whether the recent critiques of the international tax rules coming from governments, NGOs and civil society groups are well founded, and likely to lead to a better deal for the developing world.

We will devote most of our attention to a few specific dimensions of the topic: the role of international agencies and how they set up the ‘rules of the game’; the role for, and the effectiveness of, tax incentives offered by developing countries, especially tax incentives targeted at foreign investors; the responses of developed countries to these and other ‘self-help’ efforts undertaken by developing countries; and finally the appropriateness of the division of tax on the income from investments located in developing countries under the ‘rules of the game’ – which country gets how much and why?

The course assumes that participants already have a basic understanding of the goals and impacts of tax and transfer systems; we then apply that knowledge to selected topics that are of particular importance to developing countries. Participants are asked to submit a paper (no more than 10 pages) on a topic chosen by the participant after consultation with the instructor. Grades are based on the paper.

ATTENDANCE REQUIREMENT: Attendance at all class sessions is expected
COURSE REQUIREMENT: 3000 word paper