Joseph M. Dodge is an American academic who is a leading authority on United States tax law. He is Stearns Weaver Miller Weissler Alhadeff & Sitterson Professor at Florida State University College of Law, and previously served as a faculty member at the University of Texas Law School. He has authored numerous influential articles and several books, including The Logic of Tax (West, 1989) and Federal Income Taxation: Doctrine, Structure and Policy (Michie, 1995) (co-author). He has also taught at UCLA and the University of Utah.
The United States of America has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts, as well as various fees. In 2010, taxes collected by federal, state, and municipal governments amounted to 24.8% of GDP. In the OECD, only Chile and Mexico are taxed less as a share of their GDP.
Florida State University College of Law is the law school of Florida State University located in Tallahassee, Florida.
The University of California, Los Angeles (UCLA) is a public research university in Los Angeles. It became the Southern Branch of the University of California in 1919, making it the third-oldest undergraduate campus of the 10-campus University of California system. It offers 337 undergraduate and graduate degree programs in a wide range of disciplines. UCLA enrolls about 31,000 undergraduate and 13,000 graduate students and had 119,000 applicants for Fall 2016, including transfer applicants, making the school the most applied-to of any American university.
Dodge received B.A. and LL.B. degrees from Harvard University in 1963 and 1967, respectively. He received a LL.M. from New York University in 1973.
A Bachelor of Arts is a bachelor's degree awarded for an undergraduate course or program in either the liberal arts, sciences, or both. Bachelor of Arts programs generally take three to four years depending on the country, institution, and specific specializations, majors, or minors. The word baccalaureus should not be confused with baccalaureatus, which refers to the one- to two-year postgraduate Bachelor of Arts with Honors degree in some countries.
The Bachelor of Laws is an undergraduate degree in law originating in England and offered in Japan and most common law jurisdictions—except the United States and Canada—as the degree which allows a person to become a lawyer. It historically served this purpose in the U.S. as well, but was phased out in the mid-1960s in favor of the Juris Doctor degree, and Canada followed suit.
Harvard University is a private Ivy League research university in Cambridge, Massachusetts, with about 6,700 undergraduate students and about 15,250 postgraduate students. Established in 1636 and named for its first benefactor, clergyman John Harvard, Harvard is the United States' oldest institution of higher learning, and its history, influence, and wealth have made it one of the world's most prestigious universities.
