About USC Gould
USC Gould is a top-ranked law school with a 115-year history and reputation for academic excellence. We are located on the beautiful 228-acre USC University Park Campus, just south of downtown Los Angeles.
Learn about our rigorous and interdisciplinary curriculum, our invaluable experiential learning opportunities, and the breadth and depth of our specialized areas of concentration and certificate offerings.
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Participate in an unparalleled learning experience with diversity of people and thought. Get involved in the law school community and participate in activities that enhance your studies.
We work closely with students, graduates and employers to support successful career goals and outcomes. Our overall placement rate is consistently strong, with 94 percent of our JD class employed within 10 months after graduation.
Our faculty is distinguished for its scholarship, as well as for its commitment to teaching. Our 12:1 student-to-faculty ratio creates an intimate and collegial learning environment.
- Alumni and Giving
Alumni and Giving
The global Trojan network of more than 10,000 law alumni and donors include recognized leaders in numerous fields who are deeply committed to supporting student and law school success.
- + AREAS OF CONCENTRATION
- ALTERNATIVE DISPUTE RESOLUTION
- BUSINESS LAW
- MEDIA, ENTERTAINMENT AND TECHNOLOGY LAW
- PUBLIC INTEREST LAW
- + EXPERIENTIAL LEARNING
- + NON-DEGREE PROGRAMS
- ACADEMIC CALENDAR
- COURSE DESCRIPTIONS
Tax Policy Seminar (Spring 2018)
- Course Number: LAW-843
- Class Number: 03611
- Instructor: Edward Kleinbard
From Spring 2017
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 must be taken numerically to satisfy the upper division writing requirement.
- Unit Value: 2
- Grading Options: Numerical or CR/D/F
- Schedule: W 2:00 pm - 3:50 pm
- Room Number: Room 106
- Exam: Paper and presentation
- Writing Requirement: Yes with submission of the Upper Division Writing Requirement Form.
- Skills/Experiential Unit Requirement: No
- Pre-requisites: Taxation
- Enrollment Limitation: 20 students
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