LAWS 638 - Tax Policy

Credits: 2/3

This seminar examines the legal, political, sociocultural, and economic considerations involved in the formulation and implementation of tax policy. Early weeks of the course will explore foundational concepts that provide the metrics by which we evaluate tax policy: simplicity, efficiency and equity. The course is inherently interdisciplinary. Students will engage with philosophy by tackling concepts such as redistributive theory that support or challenge progressive taxation and economic theory on what makes "good" tax policy. After building a foundation with which to evaluate tax law and policy, the course will explore different topics in tax policy, including, but not limited to: the taxable unit, wealth inequality and income redistribution, tax expenditures or subsidies, tax and environmental policy, critical tax theory, and double taxation of corporations.

Corequisites: Income Tax

Prerequisites: Income Tax

Note: Satisfies perspective course graduation requirement. This course will satisfy the writing requirement if taken for three credit hours.

Basis of Grade: Class participation and multiple five page persuasive essays based on materials covered in class. Each writing assignment will require the student to argue for or against a given issue, proposed or current provision.

Form of Grade: Letter

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