UNIVERSITY OF SAN FRANCISCO SCHOOL OF LAW GRADUATE TAX PROGRAM LAW 513 (3 UNITS)—TAX POLICY Fall 2017 Semester Professor Daher Dominic L. Daher, MAcc, JD, LLM in Taxation Ira R. Distinguished Adjunct Professor of Law Award Recipient (2016) Director of Internal and Tax Compliance University of San Francisco 330 Parker Ave., 338 415-422-5124 Tax Policy will be unlike any other tax class you have taken in law school! In addition to discussing relevant aspects of the current tax laws, we will also discuss the legislative intent, fiscal, and economic policy behind some of our tax laws—as well as how they might be changed to achieve various alternative objectives and policy goals. Course Schedule: 8/21/2017-1122/2017, 6PM-9PM Thursday evenings; Tuesday November 28. Classroom: 101 Howard Downtown Campus, Room 451 COURSE DESCRIPTION AND OBJECTIVES This course will an introduction to the principal policy considerations raised when creating a system of taxation. This course will examine legal, economic, financial, and political considerations which all play an integral role in any system of taxation, and it will consider how well our current tax laws addresses these various issues. We will also explore the possibility of various alternative methods of taxation. It is incredibly important for tax professionals to understand tax policy as it helps explain the underpinnings of our tax system and the complexities of the Internal Revenue Code as well as the Treasury Regulations promulgated thereunder. By attaining this understanding, you will be better prepared to appropriately advise clients on complicated tax matters. Our current system of federal income taxation is by no perfect; sadly, there is no tax system in the world which is perfect. In short, it is impossible to make everyone happy with any system of taxation. As we will discuss throughout the semester, while there are many different types of tax systems, they each have benefits and deficiencies and potentially impact stakeholders very differently. Lawmakers must ultimately make tough (and frequently unpopular) choices with respect to how to distribute the burdens of taxation, but one thing is certain, every government,
UNIVERSITY OF SAN FRANCISCO SCHOOL OF LAW GRADUATE TAX PROGRAM LAW 513 (3 UNITS)—TAX POLICY Fall 2017 Semester Professor Daher Dominic L. Daher, MAcc, JD, LLM in Taxation Ira R. Distinguished Adjunct Professor of Law Award Recipient (2016) Director of Internal and Tax Compliance University of San Francisco 330 Parker Ave., 338 415-422-5124 Tax Policy will be unlike any other tax class you have taken in law school! In addition to discussing relevant aspects of the current tax laws, we will also discuss the legislative intent, fiscal, and economic policy behind some of our tax laws—as well as how they might be changed to achieve various alternative objectives and policy goals. Course Schedule: 8/21/2017-1122/2017, 6PM-9PM Thursday evenings; Tuesday November 28. Classroom: 101 Howard Downtown Campus, Room 451 COURSE DESCRIPTION AND OBJECTIVES This course will an introduction to the principal policy considerations raised when creating a system of taxation. This course will examine legal, economic, financial, and political considerations which all play an integral role in any system of taxation, and it will consider how well our current tax laws addresses these various issues. We will also explore the possibility of various alternative methods of taxation. It is incredibly important for tax professionals to understand tax policy as it helps explain the underpinnings of our tax system and the complexities of the Internal Revenue Code as well as the Treasury Regulations promulgated thereunder. By attaining this understanding, you will be better prepared to appropriately advise clients on complicated tax matters. Our current system of federal income taxation is by no perfect; sadly, there is no tax system in the world which is perfect. In short, it is impossible to make everyone happy with any system of taxation. As we will discuss throughout the semester, while there are many different types of tax systems, they each have benefits and deficiencies and potentially impact stakeholders very differently. Lawmakers must ultimately make tough (and frequently unpopular) choices with respect to how to distribute the burdens of taxation, but one thing is certain, every government,