Law 798: Tax Policy

This seminar explores fundamental policy issues that shape and are shaped by tax law. The course does not focus on the mechanics of current tax law.  Rather, because tax is applied distributive justice, the purpose of the class is to consider what tax law should be and could be. Topics addressed may include, for example: (i) theories of distributive justice, and these theories' relationship to progressive taxation; (ii) choice of tax base (e.g., income tax, consumption tax, wealth tax); (iii) tax compliance and enforcement; and (iv) corporate tax incidence, integration and abuse. This class has no prerequisites. 

Sequence and Prerequisites: None.

Evaluation: 50% presentation to the class, 50% exam