TAX3650: Tax Policy

LAW3650 Tax Policy
4 Credits

Tax policy is a government’s choice regarding what taxes to levy, on whom and in what amounts in order to raise the funds it needs and to influence taxpayer behavior.

Students will learn the timeless design principles of good tax policy, evaluate taxation in America over time through the lens of these design principles, examine the roles of influential individuals, discuss social, environmental, economic responsibility, and sustainability (seers) aspects as well as global and ethical considerations in the tax policy debate, assess alternative approaches to the current federal income tax system in the U.S., and develop policy as well as implementation recommendations.

Prerequisites: LAW1000; prior completion of TAX3500 is beneficial