Daniel Hemel : Courses and Seminars
Introductory Income Taxation
(BID, CORE) This course provides an introduction to the essential elements of the federal income tax, with a special emphasis on issues related to the taxation of individuals. The topics covered include the nature, timing and measurement of income, the role played by "basis" in calculating gain (and loss) in transactions involving property, the boundary between personal and business expenditures, and the use of the tax system to provide behavioral incentives and disincentives. The course stresses the complex interactions between political and administrative concerns in the tax system.
(BID, CORE, SEM)This seminar explores the laws associated with non-profit organizations and charitable giving, with a particular emphasis on tax-related issues. Grades will be based on a final examination. Instructor’s approval is required for students who have not completed or are currently enrolled in Introductory Income Tax.
(1L, A)The focus of this course, offered over two sequential quarters, is on the Anglo-American system (mainly judge-created) dealing with injury to person or property. Special stress is laid on the legal doctrines governing accidental injury, including negligence and strict liability. Grades are based on a single final examination at the end of the two-quarter sequence.
Wealth Transfer Taxation
(++, BID, SEM)This seminar will explore the laws and policies underlying the United States' system of wealth transfer taxation. The seminar will cover basic provisions of the estate, gift, and generation-skipping transfer tax laws, as well as arguments for and against the taxation of transfers. Introductory Income Taxation is a prerequisite. Students will be evaluated on the basis of a final take-home examination.