Tax Policy Seminar

Catalog description

This seminar will consider the legal, economic, ethical, and political considerations relevant to several domestic and international tax policies. The class will begin with a general introduction to tax policy and traditional evaluation criteria (i.e., efficiency, equity, justice). After that, each week we will have student-guided discussions about a specific policy/policy issue. Students will be assigned sessions based on their preferences among several possible topics. Possible topics include (subject to change): the capital gains preference and the treatment of capital; tax exempt organizations and the taxation of religious entities; proposals for mark-to-market and wealth taxation; tax evasion and tax avoidance; state and local tax competition; international tax competition and tax havens; digital services taxes; cryptocurrency and digital assets taxation; carbon and green taxation; the earned income tax credit and the child tax credit; critical perspectives on tax; and proposals for a universal basic income. Federal Income Taxation is not a prerequisite to this class.