Type of Credit: Elective
Credit(s)
Number of Students
Tax is an important aspect of modern society, but is sometimes not accurately understood. Given the strain caused on government revenue by the COVID-19 pandemic, governments around the world are seeking more tax revenue that satisfy the criteria of equity, efficiency and simplicity. On the other hand, from the perspective of taxpayers and the citizenry, distributional justice and procedural justice are legitimate and indispensable dimensions of the tax system.
This course seeks to introduce students to interesting tax cases and to lead students to think about the policies behind tax law and such cases. The cases are selected from the court judgments in the United States, Europe, and Taiwan on the basis of their significance for the contemporary world.
能力項目說明
| 教學週次Course Week | 彈性補充教學週次Flexible Supplemental Instruction Week | 彈性補充教學類別Flexible Supplemental Instruction Type |
|---|---|---|
113年2月23日為自主總整學習，不在教室上課，於3月1日開始在教室上課。
Classroom sessions begin on March 1, 2024. If you have any questions, do not hesitate to contact the instructor.
學期中如不得已需要調整部分課程時間，將提前宣布，並選擇多數同學便利的時間。
If it becomes necessary to move some sessions to another date, it will be announced beforehand and made convenient for most students.
|
週次 Week |
課程主題 Subjects |
課程內容與指定閱讀 Contents |
教學活動與作業 Activities |
學習投入時數（課堂講授） Class Time |
學習投入時數（課程前後） Time spent on learning |
|
1 |
Introduction History and overview |
Materials offered by the instructor |
Lecture and after-class review of the class materials |
3 |
3 |
|
2 |
J.B. v. U.S. |
|
|
3 |
3 |
|
3 |
U.S. v. Ali |
|
|
3 |
3 |
|
4 |
Welch v. Helvering |
|
|
3 |
3 |
|
5 |
Gregory v. Helvering |
|
|
3 |
3 |
|
6 |
Midterm exam |
|
|
|
|
|
7 |
Spring break |
|
|
3 |
3 |
|
8 |
U.S. v. Matkari |
|
|
|
|
|
9 |
U.S. v. Beverly |
|
|
3 |
3 |
|
10 |
Carson v. Makin |
|
|
3 |
3 |
|
11 |
Biden v. Nebraska |
|
|
3 |
3 |
|
12 |
CIC Services v. IRS |
|
|
3 |
3 |
|
13 |
Helix Energy Solutions v. Hewitt |
|
|
3 |
3 |
|
14 |
|
|
|
3 |
3 |
|
15 |
Fiat Crysler case in the Court of Justice of the EU |
|
|
3 |
3 |
|
16 |
Final exam |
|
|
3 |
3 |
|
17 |
Independent study by students |
|
|
|
|
|
18 |
Independent study by students |
|
|
|
|
期中考(mid-term exam) 30%
期末考(final exam) 40%
課堂參與(class participation) 30%
期中考與期末考的題型為選擇題與簡答題，有參與課堂討論的同學均能輕鬆回答。Both mid-term exam and final exam consist primarily of multiple-choice questions and short essay questions. They are not difficult for students who participate in class sessions.
課堂參與(class participation) will be graded by two one-page essays in response to class assignments and class discussion.
Class materials assigned by the instructor.
| 書名 Book Title | 作者 Author | 出版年 Publish Year | 出版者 Publisher | ISBN | 館藏來源* | 備註 Note |
|---|