|Course||Corporate Tax Policy - Law 611E|
|Instructor||Mona L. Hymel View Faculty Page|
|Units||1 - Graded|
|Recommended Courses:||Federal Income Tax and an interest in tax and economic policy|
This course will examine various controversial issues of US corporate tax and economic policy, including questions relating to elimination of the double tax through integration (that is, elimination of the taxation of corporate income twice: once to the corporation and once to the individual); corporate responsibility (how much tax should corporations pay?); corporate taxation (for example, the impact on corporate taxation of the recent reduction to 15% of the tax rate on dividends); and other topics selected following class consultation.
Selected materials will be available by photocopy or on Forums. A text may be assigned.
|Course Format||The class will meet for 7 sessions on Fridays from 10 to 11:50. The class will meet for the first three or four weeks of the semester, followed by a break, with the remaining classes toward the end of the semester, during which students will make oral presentations to the class on the topics of their papers.|
|Written Assignments||Each student will write one paper of between 10 and 12 pages examining an issue of corporate tax policy. Each student will also provide brief written feedback to each of the other students in the class.|
|Type of Exam||No exam.|
|Basis for grading||Class attendance is required. Grades will be based on student participation, including presentations, as well as on written papers and feedback provided to other students. This class is limited to 10 students.|
Graduate business and economics students welcome.