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LAWS 7780 Tax Policy (Spring: 3 )

Course Description

This course examines the legal, economic, and political considerations relevant to the formulation and implementation of federal tax policy. The specific issues will vary, but, in general, will deal with some or all of the following issues: the concept of income and the tax base; defining efficiency and equity; ability to pay and progressivity; the tax expenditure concept; consumption taxation; the double taxation of corporate income; the estate tax; and current tax policy legislative initiatives.


Prerequisites: None

Cross listed with:


Last Updated: 24-Jun-17