Tax Policy and Inequity

Catalog description

The objective of this course is to explore the history, evolution, and racial impact of tax policy in the United States. Students will explore the various theories of taxation's role in modern day society; examine the purpose and intent of tax on incomes, consumption, "sins" and assets; highlight the role interest groups play in tax policy and discuss the disparate impact such policy has on communities of color (namely black and brown). Students will be tasked with learning and discussing the intricacies of federal and state and local tax law. They will also write a tax policy that seeks to encourage and/or discourage a societal behavior, which will be discussed and analyzed from various stakeholders' perspectives.