Federal Income Taxation

This course introduces students to US federal income taxation and its role in our fiscal system. In doing so, the course addresses both very big questions (e.g., what do we tax and why?) as well as very narrow questions that will require careful reading of the law and that will give students an introduction to what it is like to think like a tax lawyer. Throughout the course, students will engage closely with the statutes and regulations that govern US federal income taxation, as well as with canonical cases that interpret these rules. The course also introduces students to theoretical frameworks that are used to evaluate tax policy, covering foundational concepts from public economics as well as distributional considerations (although no prior knowledge of economics is assumed or expected). Discussion questions, which are designed to help students work through the law with examples and applications, will be circulated in advance of each class, and will guide our in-class discussions.