This upper-level substantive course focuses on the historical and comparative perspective of tax policy. 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 chooses a problem in tax policy, present the topic to the class for discussion, and submits a final paper.

Recommended for the following Professional Pathways: Tax; Law Through a Different Lens - History and Humanities

Pre/co-requisite: Federal Income Tax: Individual

Open to Tax LL.M. Students.

2 Credits