LAW 7222 - Federal Tax Policy Seminar.

2 to 3 Credit Hours

Prerequisites: LAW 7095.
Pre-/Co-requisites: Basic Federal Taxation I (2-3 credits).
Requirements: The paper produced in this course will satisfy the College of Law’s Upper Level Legal Writing Requirement. Enrollment limited to 16.
Description
This is an elective course. This seminar examines the legal, economic, and political considerations relevant to formulating federal tax policy. Specific topics will vary from year to year but may include the nature of the income tax, tax expenditures, using tax rules to achieve nonrevenue objectives, equity and efficiency issues, alternative tax regimes, wealth transfer taxes, taxation of international income, fundamental tax reform, tax compliance and enforcement, and current tax policy legislative initiatives. Grades will be based on participation in weekly class discussions and preparation of a substantial (25+-page) paper on an approved federal tax policy topic.