Julie Roin : Courses and Seminars
Greenberg Seminar: 99:1 – Inequality Past and Present
In this seminar we will read and discuss popular books such as Christopher Hayes, Twilight of Elites: America after Meritocracy and Branko Milanovi's The Haves and the Have-Nots: A Brief and Idiosyncratic History of Global Inequality. We will meet in the professors' home on five Thursday evenings spread across the Autumn and Winter Quarters. Students who register for this seminar should keep the evenings of October 4, October 25, November 8, January 10, January 24, and February 14 free.
Saul Levmore, Julie Roin
Introductory Income Taxation
This course provides a survey of the essential elements of the U.S. income tax, with principal focus on the taxation of individuals. Points of concern are the nature of income, its timing and measurement, the notions of tax benefit and tax incentive, realization, sales and exchanges, the boundary between personal and business expenditures, capital recovery and capital gains, and assignment of income among related taxpayers. The student's grade is based on a proctored examination.
Local Government Law
This course examines the law regarding provision of public goods and services at the state and local level. It explores the way in which local government law addresses the issues of what services a local government should provide, which residents should receive those services, who should pay for the services provided, and who should provide the answers to the previous questions. It explores the relationship among federal, state, and local governments, with particular emphasis on judicial analysis of the constitutional and statutory bases of those relationships. Grading is based on a proctored final examination; participation may be taken into account as indicated on the syllabus.
State and Local Finance: Selected Topics
This seminar examines the implications of choosing between the various revenue sources available to states and localities. Students are asked to consider questions of inter-jurisdictional equity, inter-generational equity, and vertical equity in the context of topics such as public school finance, the use of municipal bonds, tax competition, and tax cooperation. The student's grade is based on a series of reaction papers and class participation.
U.S. Taxation of International Transactions
This course provides a survey of the income tax aspects of investments and business operations of foreigners in the United States and overseas investments and business operations of Americans. Though the principal focus of the course is on the U.S. tax system, some attention is paid to adjustments between tax regimes of different countries through tax credits and tax treaties. Introductory Income Taxation is a recommended prerequisite. The student's grade is based on a final examination.