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Fall 2014 - Seminar: Tax Policy

Morse, Susan C

Course ID: 397S  Unique # 30020  Credit Hours: 3
Meeting DaysTimesLocation
   Thursday 2:15 pm - 4:05 pm TNH 3.128
Exam Type   Date   Time      Name Range   Room  
Registration Information
This course is restricted to upper division students only.

PREREQUISITE:  Federal Income Tax (254J, 354J, 454J, or 554J).

This seminar will examine fundamental features of the US individual income tax system and will contrast the system with other possible approaches.  It will feature policy considerations including fairness, efficiency, the political process and taxpayer behavior and will study issues including tax shelters, the efficacy of tax mechanisms as non-tax policy instruments, and the alternative of consumption taxation.  Through student papers, the class will consider the merits of various reform proposals.  Grade will be based on final paper and class participation, including presentation of paper in class.

Related Course Areas

Taxes in America: What Everyone Needs to Know - Leonard E. Burman and Joel Slemrod
  Oxford University Press, edition: most recent likely 2012
  ISBN: 978-0199890262   (required)