Tax Policy

2 Credit Hours

The aim of this course is to explore the fundamental legal, social, economic, and political forces that drive tax policy. Building on the concepts developed in the introductory federal income tax class, this course will combine an interdisciplinary perspective on taxation with a more conventional legal, political, and economic analysis of public finance issues. We will explore such salient topics as tax expenditures, the tax legislative process, rate structure progressivity, and how comparative-historical analysis can help us understand U.S. tax law and policy.