Tax Policy Seminar (D. Gam*ge)

This seminar explores the policy foundations of the federal system for taxing income. We will engage with a number of traditional tax policy debates, including: concepts of income and the tax base; the goals of equity and efficiency; the tax expenditure concept; the double taxation of corporate income; and the alternative of consumption taxation. Additionally, we will devote several class sessions to discussing the tax legislative process and interactions between tax and budget policy. Although not a strict prerequisite, it is recommended that students take Federal Income Taxation before enrolling in this course.