LAW 707 Tax Policy Perspectives
This course will examine major policy issues relating to our federal and state tax systems. Potential topics include the progressive nature of the income tax, the use of tax expenditures rather than direct subsidies, the role and future of the corporate income tax and the estate and gift tax systems (such as a flat tax or a value-added tax). Students are expected to be familiar with basic concepts of taxation, such as income, deductions, and credits, and to have an interest in how tax policy shapes and reflects our societal priorities. This course will require a paper, which may satisfy the upper-level writing requirement.