Courses@Boalt
NOTE: Course offerings change. Classes offered this semester may not be offered in future semesters.260.1 sec. 1 - Tax Policy and Public Finance (Fall 2011)
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: 107
Course Start: August 30, 2011
Course Control Number (Non-1Ls): 49763
This seminar examines important issues of federal tax policy and theory, with topics varying from year to year. This year's topics will include the tax treatment of the family, 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 executive compensation, consumption versus income taxation, tax expenditures, social security reform, investment incentives, intergovernmental relations, and 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.
Prerequisites:
Income Tax I or the equivalent; may be taken concurrently
This course may satisfy the Writing Requirement.
Exam Notes: P
Course Category: Tax, Estates, and Trusts
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