Taxation and Economic Development (SC)

Section 1, Spring 19

Schedule Information

Enrollment: 9/15
Credits: 1
Day Date Time Room

Course Description

The focus of this course is on the rules, and the effects of the rules, of the international tax system: which 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, international organisations, 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.

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): None

Written Work Product
Written Work Product: Students will be required to submit a 10 page paper via EXPO. The submission deadline is noon two weeks after the last class meeting. The paper will worth 100% of the students' final grades.

Other Work

Other Course Details
Prerequisites: Federal Income Tax is recommended, but not required. Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
First Day Attendance Required: Yes
Course Notes: Attendance at all class sessions is expected.

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

Schedule No.
Law No.
Modified Type
Cross Listed: No
Cross-Listed Course Mnemonic:
Concentrations: Tax Law
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens:
Evaluation Portal Via LawWeb Closes: