Tax Policy



SLN #: 20699
Course Prefix: LAW-791
Course Section: 017
Credit Hours: 3
Instructor(s): Kornhauser

Course Description:
This seminar examines tax policy from a variety of perspectives: legal, philosophical, economic, social, and political. The course concentrates on the income tax but considers other taxes as well. Topics may vary from year to year but deal with basic issues such as: the role of taxation; the definition of fairness, the tension, if any, between fairness and efficiency, the tax base (e.g. income vs. consumption vs. wealth), defining the tax base (e.g. what is income), the taxable unit (e.g. family vs. individual), the rate structure (flat vs. progressive), tax expenditures, tax simplification and tax reform. Students will research and write a 25 page paper which they will present to the class. Grades are based on the quality of the final draft of the paper, paper presentation, and class participation.

Additional Information:
Credit Hours: 3
Grading Option: Letter Grade Only
Graduation Writing Requirement: Yes, With Instructor's Approval*
Flexible Writing Requirement: Yes*
Skills Requirement: No
Note: Only one of the above listed requirements can be fulfilled with this course.
Prerequisite: income tax
Limited Enrollment Number: 18
Final Exam Given: No
Paper or In-Class Presentation: 25 page paper plus presentation
Participation Points: 25% of grade
Attendance Policy: Per Statement of Student Policies
Additional Attendance Policy: Attendance required
Online Course Site: Blackboard