|This article does not cite any sources. (December 2009)|
|An aspect of fiscal policy|
Primary taxation issues facing the governments world over include;
- taxes on income and wealth (or estates)
- taxation of capital gains vs. labor income
- Ecotax (short for Ecological taxation) refers to taxes intended to promote environmentally friendly activities via economic incentives.
Tax education from law schools
||The examples and perspective in this article deal primarily with North America and do not represent a worldwide view of the subject. (June 2015)|
In law schools, "tax law" is a sub-discipline and area of specialist study. Tax law specialists are often employed in consultative roles, and may also be involved in litigation. Many U.S. law schools require about 30 semester credit hours of required courses and approximately 60 hours or more of electives. Law students pick and choose available courses on which to focus before graduation with the J.D. degree in the United States. This freedom allows law students to take many tax courses such as federal taxation, estate and gift tax, and estates and successions before completing the Juris Doctor and taking the bar exam in a particular U.S. state.
There are many Master of Laws (LL.M) programs currently being offered in the United States, Canada, United Kingdom, Australia, Netherlands etc. Many of these programs offer the opportunity to focus on domestic and international taxation. In the United States, most LL.M. programs require that the candidate be a graduate of an American Bar Association-accredited law school. In other countries a graduate law degree is sufficient for admission to LL.M. in Taxation law programs.
A list of tax faculty ranked by publication downloads is maintained by Paul Caron at TaxProf Blog.
Taxation by jurisdiction
- Taxation in Colombia
- Taxation in the British Virgin Islands
- Taxation in Canada
- Taxation in the United States
- Taxation in the European Union
- Taxation in France
- Taxation in Germany
- Taxation in Portugal
- Taxes in Spain
- Taxation in Bulgaria
- Taxation in Poland
- Taxation in the Republic of Ireland
- Taxation in Russia
- Taxation in the United Kingdom
- Taxation in the Netherlands
- Taxation in Australia
- Taxation in India
- Taxation in Iran
- Taxation in China
- Taxation in the Palestinian territories
- Taxation in the People's Republic of China
- Simkovic, Michael (2015). "The Knowledge Tax". University of Chicago Law Review 82.
- Caron, Paul (January 28, 2016). "SSRN Tax Professor Rankings". TaxProf Blog.