Tax Policy Seminar.

Catalog description

This seminar will explore the fundamental policy issues that influence our choice of tax laws. We will not focus in significant detail on the mechanics of the current law but will focus on what the tax law could and should be. Specific topics will include theories of distributive justice, progressivity, tax compliance and enforcement, consumption taxes as an alternative to an income tax, the capital gains tax, and tax expenditures like the mortgage interest deduction.