The Oxford Introductions to U.S. Law

Edward McCaffery is the Robert C. Packard Trustee Chair in Law and Professor of Law, Economics and Political Science at the University of Southern California Gould School of Law. An internationally recognized expert in tax law, Professor McCaffery studies and teaches tax policy, tax structures, public finance theory, behavioral public finance, property law and theory, intellectual property, and law and economics. A summa cum laude graduate of Yale University, Professor McCaffery received his J.D. magna cum laude from Harvard Law School and a master's degree in economics from USC. He served as a clerk to Chief Justice Robert N. Wilentz of the New Jersey Supreme Court and was an attorney with Titchell, Maltman, Mark, Bass, Ohleyer & Mishell before joining the USC Law faculty in 1989. He held the Maurice Jones, Jr., Professorship in Law from 1998 to 2004 and has served as a visiting professor of law and economics at the California Institute of Technology since 1994.

1: A View of the Forest ; 2: The "What" of Tax, Part I ; 3. "What" of Taxation, Part II ; 4. The "When" of Taxation: Timing with a Capital and Lower Case ; 5. The "Who" of Taxation: Questions of Attribution and the Appropriate Filing Unit ; 6. The "How Much" of Taxation: Characterization of Ordinary ; 7. A Summary, of Sorts: Anatomy of a Tax Shelter ; 8. The Once and Future Tax System