Tax Policy Seminar

Catalog description

The broad impact of tax legislation makes tax policy a topic relevant to every individual, business, and governmental entity in this country. This seminar focuses on the purposes presented as support for various tax regimes and specific tax laws. Students study and discuss statutes and regulations, legislative and administrative history, case law, and law review articles about tax policy and write and present a tax policy article. Prerequisite(s): Taxation of Individual Income. Graded.