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260.1 sec. 1 - Tax Policy and Public Finance (Fall 2012)

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 28, 2012
Course Control Number (Non-1Ls): 49688


This seminar examines important issues of federal tax policy and theory. Topics will include the role of the tax system in income distribution, 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, budget deficits and budget rules, 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.

Prerequisites:
Income Tax I (basic tax) or the equivalent, which may be taken concurrently. Students without this prerequisite should consult the instructor.

This course may satisfy the Writing Requirement.

Exam Notes: P
Course Category: Tax, Estates, and Trusts

The following files are available for this course:

First Assignment
Syllabus

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