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 social and economic challenges, such as building a strong Canadian economy in the face of US tariffs, balancing promotion of investment and economic development against reducing wealth/income inequality and promoting fairness. 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, research and writing that can be applied in all areas of law.
Even though the readings include literature in economics and political science, the emphasis of this seminar is on the law, that is, tax statutes and tax rules. One of the objectives is to help students write like a lawyer and talk like a lawyer.
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) 5% for attendance; b) 10% for meaningful contributions in class, which is evidenced by, among others, sharing reflections or takeaways from the required readings, raising pertinent questions for discussion; c) 5% for oral presentation of draft written work; d) 80% for a research paper on a specific topic that reflects the scope and content of the seminar. The length of the paper is 5,000 for first year students and 7,000 words for upper years, excluding footnotes, Abstract and Outline).