Courses 2009 - 2010
LAW T507 Federal Tax Policy Seminar
Credits: 2-4, Variable
Students will examine the theoritical and policy considerations applied in assessing existing and proposed federal tax regimes. Topics covered include: the nature of the income tax as a tax on savings and consumption; the role of deductions, exclusions and credits in measuring income and in achieving nonrevenue objectives; consumption taxes as alternatives to taxes on income; nature and effect of "flat tax" proposals (including examination of effect of progressivity on tax planning, compliance and complexity); the role of federal estate and gift taxes; U.S. policy for taxation of international income; tax policy and charitable giving; taxes and the poor. Enrollment is limited. No final exam. Assessment based on a series of short papers (4 or 5) relating to some of the topics listed above and on one longer paper (20-25 pages).
Winter,
4 Credit(s)
Course Sections and Instructors
| Instructor(s) |
Hjorth, Roland
| Quarter | Instructor | Schedule - Days, Hour, Room) | Sec SLN Type |
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| Winter |
Hjorth
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Room assignments are not posted until 30 days before the start of the quarter and are subject to change without notice.
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