Law Schedule of Classes

NOTE: Course offerings change. Classes offered this semester may not be offered in future semesters.


260.1 sec. 001 - Tax Policy and Public Finance (Fall 2019)

Instructor: Alan J. Auerbach  (view instructor's teaching evaluations - degree students only | profile)
View all teaching evaluations for this course - degree students only

Units: 2

Meeting:

    Tu 6:25 PM - 8:15 PM
    Location: Law 107
    From August 20, 2019
    To November 22, 2019

Course Start: August 20, 2019
Course End: November 22, 2019
Class Number: 32628

Enrollment info:
Enrolled: 20
Waitlisted: 0
Enroll Limit: 20
As of: 04/07 11:14 PM


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 state and local taxation.

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 trade-offs between equity and efficiency.

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

See faculty bio here: https://www.law.berkeley.edu/our-faculty/faculty-profiles/alan-auerbach/


Attendance at the first class is mandatory for all currently enrolled and waitlisted students; any currently enrolled or waitlisted students who are not present on the first day of class (without prior permission of the instructor) will be dropped. The instructor will continue to take attendance throughout the add/drop period and anyone who moves off the waitlist into the class must continue to attend in order not to be dropped.


Prerequisites:
Income Tax I is a pre-requisiste or co-requisite.

Requirements Satisfaction:


This is an Option 1 class; two Option 1 classes fulfill the J.D. writing requirement.


Exam Notes: (P) Final paper  
Course Category: Tax, Estates, and Trusts
This course is listed in the following sub-categories:
Business Law

The following files are available for this course:

First Assignment
Supplemental File
Syllabus

If you are the instructor or their FSU, you may edit your files on this page.

Readers:
No reader.

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

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