Feb 19, 2025  
Graduate Record 2022-2023 
    
Graduate Record 2022-2023 [ARCHIVED RECORD]

LAW 9292 - Tax Discrimination Seminar


Effective Start Date: 05/01/2022
This seminar covers constitutional prohibitions of tax discrimination against taxpayers with interstate income or activities. We will read Supreme Court decisions interpreting the Privileges and Immunities Clause and dormant Commerce Clause. For comparison, each U.S. case will be paired with a case decided by the European Court of Justice addressing a similar tax issue under a similar legal standard.

Credits: 2 to 3
Grading Basis: Graded
Requisites: LAW 9292