MVV317K Introduction to U.S. Tax Law

Faculty of Law
Autumn 2020
Extent and Intensity
0/1/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Patrick Casey Leisure, J.D., LL.M. (seminar tutor), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV317K/01: Mon 7. 12. 16:00–17:40 Virtuální místnost, 18:00–19:40 Virtuální místnost, Tue 8. 12. 18:00–19:40 Virtuální místnost, Wed 9. 12. 18:00–19:40 Virtuální místnost, Thu 10. 12. 18:00–19:40 Virtuální místnost, P. Leisure
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 4/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 38 fields of study the course is directly associated with, display
Course objectives
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.
Learning outcomes
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.
Syllabus
  • 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.
Literature
  • Assigned in syllabus: Constitutional provisions, U.S. Supreme Court cases, scholarly articles, Ted Talks, and one short documentary.
Teaching methods
Lectures and Discussion.
Assessment methods
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.
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.
Teacher's information
Syllabus

See separate course Syllabus distributed to those enrolled (via Learning Materials).

  • Enrolment Statistics (recent)
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