TAX POLICY SEMINAR (TAX 502) (2 CREDITS)

Selected topics of tax policy, with special emphasis on historical and comparative perspectives. Topics change from time to time, and have included taxation of the family and the marriage penalty, taxation of capital gains and losses, progressivity and flat tax, tax legislative process and the problem of retroactive legislation, taxpayer rights and the collection process, the tax expenditure budget, integration of the individual and corporate income taxes, and the alternative minimum tax. Each student will choose a problem in tax policy, present the topic to the class for discussion, and submit a final paper.

Fall 2007.