The goal of this seminar is to provide students with a comprehensive understanding of the normative and practical problems raised by tax avoidance. The seminar is based on an interdisciplinary approach which seeks to use tools taken from philosophy, economics, sociology, psychology, and history in analyzing tax law. The seminar will be divided into three parts. First, we will define avoidance, discuss its probable scope and review various legal means devised to combat it. Then we will study some of the major theoretical issues associated with the problem of tax avoidance, using a number of interdisciplinary approaches. Finally, we will examine how different courts in the Anglo-American world treat avoidance. Grades will be based on class participation, and written response papers (or a research paper).