Courses 2025 - 2026

LAW T 507 Tax and Social Justice Seminar

Credits: 2-4, Max 4

Students will examine the theoretical 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 non-revenue objectives; consumption taxes as an alternative to taxes on income; the 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; and taxes and the poor. Prerequisites: Introduction to Individual Income Taxation (may also be taken concurrently).