Harvard Law School offers a significant array of courses, seminars, and reading groups in U.S. tax law, all of which are open to students in both the J.D. and LL.M. programs. Law students are often surprised to learn that virtually every financial, business, and organizational decision in modern American life has important tax consequences. The tax courses at HLS explore these consequences by focusing on the applicable legislation, the underlying tax policy considerations, and alternative approaches.

The foundational course is Taxation, which is one of the Law School's recommended courses for J.D. students. The advanced tax courses are designed not only for J.D. and LL.M. students who find tax issues intriguing, but also for those who are more interested in the relevant non-tax substantive areas, which are myriad. For example, corporate lawyers working on mergers and acquisitions need to understand the tax consequences of such transactions, which are often structured in response to the tax code. Family lawyers need to understand the tax consequences of marriage, divorce, and the transfer of property. Less obviously, federal regulation of universities, hospitals, charities, and other nonprofit organizations is, somewhat paradoxically, accomplished through the federal income tax provisions applicable to these non-taxable entities. Other examples abound, but the point can be made one last time with regard to international business transactions, which are profoundly affected by tax considerations.

In addition to courses in U.S. tax law and policy, HLS also offers a Winter Term course in Comparative Tax Law and Policy (Comparative International Tax Policy (2008-2009)), which examines different solutions to common problems of tax system design in several countries. Finally, the entire HLS tax teaching faculty participates regularly in a Seminar on Current Issues in Tax Law, Policy, and Practice that meets every other week during the Fall and Spring Terms. (Fall only 2008-2009).