Julie Roin : Courses and Seminars
Federal Tax Policy Seminar
This seminar will examine selected topics of current interest in federal tax policy. The exact mix of topics will depend (at least in part) on tax legislation under consideration by Congress. Students will be graded on a combination of class participation and five short reaction papers.
Greenberg Seminar: The Rise of Women
Popular literature and academic writing have taken up the "gender upheaval" of recent years. Women are a substantial majority of college graduates, and not only in the United States. Many professions have been transformed by the rise of women – or is it the fall of man? Law firms may be next, though our profession seems harder to conquer. In this seminar we will read and discuss several books including Hanna Rosin, The End of Men and the Rise of Women and Paul Seabright, The War of the Sexes. We will meet on specified Thursday evenings during the Autumn and Winter Quarters. Please do not sign up for this seminar if you have other obligations on Thursday evenings between 7:30-9:30. Meetings will be in Professor Levmore and Roin's home, where we will be joined by a different visiting faculty member at each meeting. Tentative dates: October 10, 24; November 7; January 16, 30; February 6.
Saul Levmore, Julie Roin
Introductory Income Taxation
This course provides an introduction to the essential elements of the federal income tax, with a special emphasis on 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.
U.S. Taxation of International Transactions
This course provides a survey of the US tax treatment of both inbound (foreign investment in the US) and outbound (US investment abroad) transactions. Though the principal focus of the class is on the US tax rules, some attention is paid to the interaction between US and foreign tax systems through the operation of the tax credit and tax treaties. Introductory Income Tax is a recommended prerequisite. Students grades will be based on a three-hour examination.