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), the interplay between federal and state tax policy, tax expenditures, tax simplification and tax reform. Students will research and write a 30-page paper that 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: 2
Grading Option: Letter Grade Only
Graduation Writing Requirement: No
Flexible/Upper-Level Writing Requirement: Yes
Skills Requirement: No
Simulation Course: No
Experiential Learning: No
Seminar: No
Prerequisite: Federal Income Tax
Special Withdrawal Course: No
Final Exam Given: No
Paper Or In-Class Presentation: Yes, Final Paper
Attendance Policy: Per Statement Of Student Policies
Additional Attendance Policy: Attendance Required
Teaching Method: In Person

* The law school has a policy that is used to calculate credit hours. Please see the Statement of Student Policies.