LAW 9292 - Advanced Constitutional Law: Tax Discrimination Seminar

Effective Date 01/01/2023
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 6001