Introduction: history of taxation -- Chronology -- Taxation, the price we pay -- The basics of taxation -- Components of a tax -- The making of a "good" tax -- Role of taxation in our economy: U.S. agencies and institutions -- The internal revenue service (IRS) and common tax forms -- Congress...

Introduction to the UK tax system -- Introduction to income tax -- Persoanl allowances --Payments and gifts eligible -- Income from property -- Income from savings and investments -- Income from employment (1) -- Income from employment (2) -- Income from self-employment : computation of income...

Introduction -- Criminal tax liability -- Assessment -- Civil penalties -- Enforced collection -- Taxpayer collection options -- Tax liability self-determination -- Tax liability reporting -- Tax payment -- Compliance limitations periods -- IRS return review -- IRS summonses -- Taxpayer summons...

Introduction to tax strategy -- Tax law fundamentals -- Returns on alternative savings vehicles -- Choosing the optimal organizational form -- Implicit taxes and clienteles, arbitrage, restrictions, and frictions -- Nontax costs of tax planning -- The importance of marginal tax rates and dynamic...