MVV317K Introduction to U.S. Tax Law

Právnická fakulta
podzim 2020
Rozsah
0/1/0. 3 kr. Ukončení: k.
Vyučováno online.
Vyučující
Patrick Casey Leisure, J.D., LL.M. (cvičící), doc. JUDr. Ing. Michal Radvan, Ph.D. (zástupce)
Garance
doc. JUDr. Ing. Michal Radvan, Ph.D.
Právnická fakulta
Kontaktní osoba: Mgr. Věra Redrupová, B.A.
Dodavatelské pracoviště: Právnická fakulta
Rozvrh seminárních/paralelních skupin
MVV317K/01: Po 7. 12. 16:00–17:40 Virtuální místnost, 18:00–19:40 Virtuální místnost, Út 8. 12. 18:00–19:40 Virtuální místnost, St 9. 12. 18:00–19:40 Virtuální místnost, Čt 10. 12. 18:00–19:40 Virtuální místnost, P. Leisure
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 30 stud.
Momentální stav registrace a zápisu: zapsáno: 32/30, pouze zareg.: 0/30
Mateřské obory/plány
předmět má 38 mateřských oborů, zobrazit
Cíle předmětu
This aim of this course is to introduce students to the fundamentals of tax law in the United States, with a view toward comparing the American system with their home country. Students will be given a tool kit to understand, critically evaluate and compare their own country’s system with the most important features of American tax law. The course will focus both on technical aspects of tax law as well as aspects relating to business, public policy, fairness, equality, and politics.
Výstupy z učení
At the end of the course, students will be able to:
1) Understand the basics of taxation in the United States, particularly the individual income tax and business taxation;
2) Trace the history of the federal individual income tax in the United States, from the constitutional provisions and early supreme court cases to the passage of the 16th amendment, to most recently the passage of the Tax Cuts and Jobs Act;
3) Distinguish the different types of business structures in the US and their associated tax treatment, in addition to recognizing the fundamental elements of business taxation in the US;
4) Identify, elaborate on and make reasoned deductions about the nexus between the tax law structure in the United States and key current issues facing the United States like inequality, partisanship, fiscal balance and even climate change;
5) Understand the key features of international taxation, particularly as it relates to both United States companies abroad and U.S. international taxation efforts.
Osnova
  • SESSION 1: Course Introduction
  • Overview of the most important aspects of tax law and taxes, the importance of studying tax law, sources and actors in the U.S. system, and how we can evaluate a tax system in the abstract.
  • SESSION 2: The Federal Individual Income Tax
  • The U.S. constitutional provisions on taxation, early supreme court cases, the passage of the 16th amendment, the new income tax brackets under the Tax Cuts and Jobs Act, and loopholes in the federal income tax.
  • SESSION 3: Business Taxation
  • The different types of business structures in the US and their associated tax treatment.
  • SESSION 4: Current Issues in Tax Law Reform in the US
  • The constitutional problem with a wealth tax, the social meaning of the Tax Cuts and Jobs Act, partisanship in tax debates, and climate change and taxes.
  • SESSION 5: International Taxation: A US Perspective
  • International sovereignty, bilateral tax treaties, tax avoidance, tax evasion, corporate tax ‘planning’, the FATCA, and prospects for future reform.
Literatura
  • Assigned in syllabus: Constitutional provisions, U.S. Supreme Court cases, scholarly articles, Ted Talks, and one short documentary.
Výukové metody
Lectures and Discussion.
Metody hodnocení
Take Home Exam. Students will have to complete a brief take-home exam that will consist of multiple choice, true/false, short answer and one brief essay question.
Vyučovací jazyk
Angličtina
Informace učitele
Syllabus
See separate course Syllabus distributed to those enrolled (via Learning Materials).
Další komentáře
Studijní materiály
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