Tax law is an ideal regulatory area for advanced legal research classes when you want to teach a comprehensive research topic putting together all of the various case, regulatory, legislative, and analytical sources that are needed in the real world. Since everyone pays taxes, tax is accessible and a good starting point to expend from the first-year common law focus, especially for those students resistant to regulatory research. Every regulatory area is different in terms of agency practice, resources, and the tools available, but tax law is an ideal example area because the tools used by law firms are great and can help push researchers along so that students can get a better grasp of the ways statutes, regulations, and other administrative guidance all fit together. Tax, like other regulatory areas, is technical, precise, and complicated, and since everyone cares about their taxes, especially corporations, and accordingly big law, there is a wealth of quality resources outside of Lexis and Westlaw for students to become familiar with using.
Brown, Kincaid C., "Tax Law Is an Ideal Subject for Advanced Legal Research" (2022). Law Librarian Scholarship. 47.
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