561.01 Tax Policy

This two-credit seminar will feature presentations (eight in total) of works-in-progress on a wide range of tax policy topics, by leading tax academics from law schools around the country. Although this is a two-credit seminar, it is scheduled for three hours per week on the weeks in which it meets. The seminar will meet during only two-thirds (approximately) of the weeks of the semester. More precisely, the first meeting will be on Thursday, February 3, after which the seminar will meet regularly for the remainder of the semester. On the weeks during which we consider the works-in-progress, the seminar will meet twice: first (on Tuesday) to discuss the paper prior to the arrival of its author, and a second time (on Thursday) to discuss the paper with the author. In addition, there will be an initial meeting (February 3) not in connection with a particular paper, and a final meeting (on Tuesday, April 12) also not in connection with a particular paper. Students will write reaction papers (of approximately three double-spaced pages) for seven of the eight works-in-progress. (Each student can choose which week not to write a reaction paper.) Grades will be based on the reaction papers and on contributions to the seminar discussions.

Enrollment Pre-/Co- Requisite Information

Federal Income Taxation is a prerequisite (waivable at the discretion of the instructor for a student with a comparable tax background acquired in some other way).

Spring 2023

Course Number Course Credits Evaluation Method Instructor
Course Credits
Reaction Papers
Class participation
Lawrence A. Zelenak
Sakai site: https://sakai.duke.edu/portal/site/LAW-561-01-Sp23
Email list: LAW-561-01-Sp23@sakai.duke.edu
Degree Requirements
Course Requirements - JD
Course Requirements - LLM
Course Areas of Practice