This seminar considers the use of tax instruments to achieve social and economic goals. Now is a perfect time for studying this because governments around the globe – including the Canadian government – are relying on tax measures to respond to the challenges of COVID-19 pandemic, globalization and digitalization, increasing wealth/income inequality, and the need to balance redistribution of income and economic growth. This seminar provides an opportunity for students to learn about tax policy in action, and more importantly, develop skills in legal and public policy analysis that can be applied in all areas of law.
To take this seminar, students should have an intellectual curiosity, and be prepared to read and think like a legal professional. A detailed course outline and written guidance for each module of the class will be provided in advance.
Guest speakers will be invited to lead some discussions.
Method of Evaluation: Methods of evaluation: a) 10% for attendance and active contributions in class; b) 5% for a short (no more than one page) reflection memo on the designated readings; c) 5% for making a group presentation on a designated topic; d) 80% for a research paper on a specific topic (5,000 for first year students and 7,000 words for upper years,excluding footnotes, Abstract and Outline.) that reflect the objectives and scope of the seminar.