Advanced Tax Policy and Problems Seminar (LAW-746-001)
Pre-requisite: Federal Personal Income Tax (LAW-647)
Tax policy is the nexus between our economic and political systems. This class explores the tax political process and provides an in-depth, candid review of the political, economic, and budget considerations relating to the formulation, drafting, and enactment of tax provisions. This course will explore the factors dictating stealth spending through the tax code. The evolution and structure of the tax system will be studied with a focus on legal, social, and practical considerations all from the perspective of an insider with more than 30 years’ experience in all 3 branches of government.
Learning Goals—Methods of assessment include a final 15-20 page paper and class participation including a tax committee markup simulation and presentation of the final paper. Students will learn to (1) contrast various tax expenditures with alternative forms of government spending or regulatory programs; (2) identify and analyze political, economic, and budget considerations relating to current and proposed tax provisions; and (3) explain the fairness, economic efficiency, and administrative tradeoffs to be considered when analyzing tax provisions.
Textbooks and Other Materials
The textbook information on this page was provided by the instructor. Students should use this information when considering purchases from the AU Campus Store or other vendors. Students may check to determine if books are currently available for purchase online.
Links have been provided for the required readings. All items in the syllabus are on reserve in the course notebook in the law library.
First Class Readings
No assigned reading.
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