Schedule of Classes
Class times for Spring, 2009 have not been released yet.260 sec. 1 - Tax Policy Seminar (Spring 2009)
Instructor: David Gamage (view instructor's teaching evaluations | profile)
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Units: 3
Meeting Time: -
Meeting Location: -
Course Control Number (Non-1Ls): 49904
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.
The course will be taught in a seminar style in that the focus will be on class discussions and on student writing. Grades will be based on a series of short writing projects, one larger paper, and on class participation. There will not be an exam.
Students who wish to tackle a more ambitious project for the larger paper may use this course to satisfy the Writing Requirement. Students who choose this option must still complete the series of shorter papers, but may be awarded an additional unit of independent study credit (or in some cases additional units) in addition to the units for completing the course.
This course may satisfy the Writing Requirement.
Exam Notes: P, P+
Course Category: Tax, Estates, and Trusts
Course Subcategories:
Business Law
Law and Economics
Public Law and Policy
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Books:
Books for this term are unavailable.
