LAW486
Jurisprudence: Tax, Justice & Society
(Akbari)
Prerequisite courses:
Prerequisite for:
Instructor(s): Professor Sina Akbari
Method of presentation: Seminar
METHOD OF EVALUATION
Class/Online Participation (30%)
Final Paper (70%)
COURSE DESCRIPTION
How do we evaluate whether a system of taxation is just? What is my fair share of taxes? Is tax law the best way to secure economic justice? Why do we have the tax laws we have? The aim of this course is to develop the analytical tools for thinking about these questions by drawing on a range of perspectives including economics, political philosophy, sociology and law. When addressing normative questions about how to evaluate tax law and policy we will discuss, among other things, the public economics approach to evaluating tax equity, philosophical arguments about the relationship between the state’s power to tax and property rights, and the relationship between tax law and theories of distributive justice in political theory. We will also draw on literature from the social sciences to examine why tax laws take the shape they do in society and how tax laws affect behaviour. No prior course in taxation is required.
SPECIAL COMMENTS
Description updated 2020-21. Please contact the instructor for any specific questions you may have related to this particular course section.
REQUIRED TEXTS (IF ANY):
No textbook required. Readings will be posted to TWEN.