Tax Policy Seminar LAW 778

Course Number: LAW 778

Course Credits: 2; ULWR

The seminar will first examine the principal criteria used in deciding tax policy: equity, efficiency, administrability, and simplicity. Using these criteria, the seminar will then consider a number of current issues that may include topics such as whether progressive tax system be replaced by a flat tax or should it be made more progressive; should gifts and personal injury awards be taxed; should capital gains be taxed at a lower rate than ordinary income; should the current income tax be replaced with a value added tax or a tax on consumption; and any other issue or issues the class wishes to explore. Student have the option of using the course to satisfy the upper level writing requirement.

Prerequisites: Federal Income Taxation or the permission of the instructor