Tax Policy

  • Class number: 35595
  • Term: Fall 2005
  • Instructor:

Is an introduction to public policy aspects of tax systems, with emphasis on issues raised by contemporary proposals for tax reform. Many of the issues and arguments are multi-disciplinary, drawing upon economics, moral philosophy, political theory, history and psychology, among other fields of study. The methods, pre-occupations, and strengths of these disciplines are examined in detail. The course gives special attention to the following topics: how taxes affect individuals' welfare and behavior; what attributes of taxpayers should be taken into account for tax fairness; whether a broad tax based on income or one based on consumption is to be preferred; how taxes and public debt interact; whether, and if so how, business entities should be taxed separately from individuals; the goals and limitations of international tax policy; federalism in state and local taxation; the use and abuse of economic models. Knowledge of economics, philosophy, and the other fields mentioned is not a prerequisite.

Course Schedule

  • Date: Wednesday 2:00-5:00PM
  • Location: KT115

Course Information

  • Catalog number-Section number: 932-01
  • Course Type: Seminar
  • Prerequisites: May Satisfy Writing Req.
  • Credits (min/max): 3/3
  • Subjects:

Enrollment

  • Enrollment status: Closed
  • Current enrollment/capacity: 18/18
  • Reserve population/capacity: 0/0
  • Waitlist enrollment/capacity: 6/40

Grading

  • Grade basis: Student option
  • Satisifies Writing Requirement: UCWR
  • Exam type: NO EXAM