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Course Descriptions

Course Descriptions

Tax Policy Seminar (Spring 2017)

Course Description

This seminar will explore selected topics in tax policy, including the intersection of tax and budget policies (for example, "tax expenditures"). A tentative list of topics includes: (1) tax expenditures and "fiscal illusion" in the budget process; (2) income and wealth inequality — feature or bug?; (3) horizontal and vertical equity; (4) personal deductions and "ability to pay;" (5) consumption vs income taxes in general; (6) species of consumption taxes — VATs and progressive spending taxes; (7) taxation of investments in human capital; (8) capital income taxation. As always, the list is subject to change as the semester evolves. Students will be expected to participate actively in class, to prepare one paper (15-20 pages) and to present their paper to the seminar. Grades will be based primarily on the paper and the presentation thereof in class, but general class participation also will be taken into account. Limited to 20 students. 

Course Details

  • Unit Value: 2
  • Grading Options: Numerical or CR/D/F
  • Schedule: W 6:00 pm - 7:50 pm
  • Room Number: Room 130
  • Exam: Paper and presentation
  • Writing Requirement: Yes with submission of the Upper Division Writing Requirement Form.
  • Skills/Experiential Unit Requirement: no
  • Enrollment Limitation: 20 students