Spring 2014
    Law No.: LAW7620
    Sched. No.: 114219066

Taxation and Economic Development (SC)
Section 1
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 04/15/2014 06:14:50 AM**
Current Enrollment:8 **This information is current as of 04/15/2014 06:14:50 AM**
Syllabus: View Syllabus (requires LawWeb account)

Course Description:

This course meets Monday-Thursday, 8:20-9:50 a.m., February 10-20.

This course examines the internationally-accepted ‘rules of the game’ for taxing cross-border investments and income flows, and how those rules affect developing countries. There is a strong critique of the rules governing international trade and customs laws (think, WTO); this course asks the same questions of the international income tax rules. Are the rules systematically biased against the interests of developing countries?

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 required