Tax Policy

SLN #: 76080
Course Prefix: LAW-791
Course Section: 019
Credit Hours: 2
Instructor(s): Chodorow;Kyl

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 write a series of three page reaction papers and/or position papers over the course of the semester and will give short presentations in which they act as lobbyists in support or opposition to specific reform proposals. At the end of the semester, students will write a 5 page reflection paper discussing how their views on tax policy have changed (or not) as a result of the class. Grades are based on the quality of the papers, presentations, and class participation.

This seminar will be co-taught by Professor Chodorow and Senator Jon Kyl. In the 4 weeks that Senator Kyl attends, class will be held on Fridays from 1:30-3:25 instead of its regularly scheduled slot. We will not know which weeks Senator Kyl will be able to attend until well after registration. Students who sign up for the course must be able to attend ALL classes.

Additional Information:
Credit Hours: 2
Grading Option: Letter Grade Only
Written Assignment: See description above
Graduation Writing Requirement: No
Flexible Writing Requirement: Yes
Skills Requirement: Yes
Experiential Learning: No
Prerequisite: Federal Income Tax
Special Withdrawal Course: No
Limited Enrollment Number: 12
Final Exam Given: No
Paper Or In-Class Presentation: Oral Presentations
Participation Points: 35% of grade
Attendance Policy: Per Statement Of Student Policies
Additional Attendance Policy: Attendance required

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