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Tax Policy (Fall 2008)

Catalog #:	7932	Section:	01	Credits (Min/Max):	3/3	Satisfy UCWR?	Yes
Class #:	11943	Location:	KT 205	Day/Time:	Wednesday 2:00-5:00
Instructor:	Stephen G. Utz	Course Type:	Seminar	Enrollment Status:	Closed	Limit:	16
Final Exam:	No Exam	Tentative Final Exam:				Grading Basis:	P/F Option
Subject(s):
Tax Law
Description:
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.
Notes:
The pass/fail grading option is not open to those who are taking this course in satisfaction of the Upperclass Writing requirement. The actual enrollment limit of this class is 18. 2 seats have been set aside for LL.M. students. May Satisfy Writing Req.

The information in this system is a snapshot of data from the official Student Administration System. Please consult the Student Administration System for up-to-date information. This data was last updated on Thu Jan 8 16:13:05 EST 2009


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