Tax and Innovation Policy (LAW # 720001/7200025, CRN # 50339/50340) can be taken as an elective class or seminar and fulfill the upper level writing requirement. The class will require no prior tax or business knowledge and is going to focus on innovation in Artificial Intelligence. This will entail, but is not limited to, theoretical and practical aspects of machine learning, artificial inventiveness, entity considerations, preparing and planning for the various stages of the venture life cycle, securing funding and exit strategies, exploring and utilizing valuable tax incentives, etc.
There is no textbook for this class, and we will read selected articles and short papers that students will be able to download and take turns discussing in class. There is no exam, and students will be able to choose between submitting a few short response papers (some of them using ChatGPT) or one seminar paper.