State and local governments play a central role in raising revenue and financing public services, and their revenue choices shape everything from education funding to economic development incentives. At the same time, state and local fiscal policy is constrained by state and federal constitutional rules, federal law, and political limits. This seminar will examine current issues in state and local taxation, including questions of equity, fiscal federalism, and policy design. Topics will range from sales taxes on digital goods to equity in the property tax to how changing consumer behavior impacts local revenue. Students will complete two short writing assignments and are expected to participate actively in class discussion.

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
Special Withdrawal Course: No
Final Exam Given: No
Paper Or In-Class Presentation: Series of papers
Participation Points: Yes, per course policies
Attendance Policy: Per Statement Of Student Policies
Teaching Method: In Person

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