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260.1 sec. 1 - Tax Policy and Public Finance (Fall 2013)

Instructor: Alan J. Auerbach  (view instructor's teaching evaluations | profile)
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Units: 2
Meeting Time: Tu 3:35-5:25
Meeting Location: 136

Course Start: August 27, 2013
Course Control Number (Non-1Ls): 49643


This seminar examines important issues of federal tax policy and theory. Topics will include the role of the tax system in causing and addressing inequality in income distribution, tax expenditures, tax treatment of the family, budget deficits and budget rules, tax policy and the environment, corporate tax reform, capital gains taxation, estate and inheritance taxation, the tax treatment of multinational enterprises, taxation of financial instruments and transactions, consumption versus income taxation, and transitions in the tax reform process.

The first two weeks of the seminar will go through the economic analysis necessary to study these various tax policy issues, developing the central concepts of economic efficiency and tax incidence and how to evaluate tradeoffs between equity and efficiency.

The last two weeks of the seminar will be devoted to brief student presentations related to their course papers.

Prerequisites:
For JD students, Income Tax I is a prerequisite, although it may be taken concurrently. Other interested students should consult the instructor to determine in they have a suitable background to enroll in the course.

Exam Notes: P
Course Category: Tax, Estates, and Trusts
This course is cross-listed in the following categories:
Law and Economics

The following files are available for this course:

First Assignment
Syllabus

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Readers:
No reader.

Books:
Instructor has indicated that no books will be assigned.

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