In this course, we will examine a number of the main theoretical issues in contemporary tax policy. While specific tax practice problems are not within our purview, we will often pay considerable attention to issues of practical implementation. We will also employ broader perspectives, derived loosely from economics and political science, to enrich our understanding of the issues. While the classes will include lecture portions, to provide background and develop the main issues for discussion, I am hoping that your responses to the readings and presentations - which often present conflicting points of view - will be a major focus of our discussion.
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