The concepts of ethical tax behavior is interlaced throughout the entire course. We cover 10 cases involving tax avoidance schemes, some of which are clearly morally defensible, other completely immoral, and several on the cusp. The central idea is to instill in a student the ability to identify a tax planning scheme that is over the line, and how to avoid crossing that line while still minimizing tax payments. I also cover the broader issue of “tax fairness”, or the theory of tax equity and efficiency. We cover the basics of what the effects of different types of taxes are, and why they are equitable or not. The words “ethics” or “morals” are not used in my syllabus, but the cases are so listed.