Tax Policy Seminar. 2 credits

Catalog description

This course offers an introduction to the principal policy considerations that arise by the efforts of governments to raise revenue. The topics addressed include the merits of different tax systems (e.g., income and consumption taxes), questions of tax administration and legal complexity, and the efficiency implications of taxation. The course involves reading and commenting on research articles that have been published in the areas the course examines.Offered by Law. May not be repeated for credit.