Eduardo Baistrocchi

This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option to students on other programmes where regulations permit.

The course is suitable both for students who have not studied taxation before and for those who have. It is recommended for students who have not studied taxation previously, as well as for those who are studying any of the other tax courses offered at LLM/MSc level.

This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.

This course looks at how tax systems work and the principles that lie behind tax systems. Topics covered include the reasons for taxation and the main types of tax, how income is taxed, how the tax administration operates, and the impact of tax competition among countries on international tax policy. The course uses tax disputes from G20 countries to illustrate the issues discussed. The course is suitable for those who have not studied taxation before, as well as for those with a background in tax who are interested in exploring the principles of taxation in greater depth.

20 hours of seminars in the WT. 2 hours of seminars in the ST.

One 2,000 word essay.

Recommended preliminary reading:

• Avi-Yonah, Sartori and Marian, Global Perspectives on Income Taxation Law (Oxford University Press, 2011).

Appropriate readings from journal articles and from books including:

• Avi-Yonah, Sartori and Marian, Global Perspectives on Income Taxation Law;
• Messere et al., Tax Policy: Theory and Practice in OECD Countries;
• Baistrocchi, A Theory of International Taxation;
• Dagan, International Tax Policy: Between Competition and Cooperation;
• Murphy and Nagel, The Myth of Ownership, Taxes and Justice;
• Thuronyi, Comparative Tax Law;
• James and Nobes, The Economics of Taxation;
• Mirrlees et al., Tax By Design.

Further materials include:

• Morse and Williams, Davies Principles of Tax Law;
• Kay and King, The British Tax System;
• Thuronyi, Tax Law Design and Drafting.

Detailed reading lists will be provided during the course via Moodle.

Exam (100%, duration: 2 hours, reading time: 15 minutes) in the spring exam period.