260.1 sec. 001 - Tax Policy and Public Finance (Fall 2020)
Instructor: Alan J. Auerbach (view instructor's teaching evaluations - degree students only | profile)
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Grading Designation: Graded
Due to COVID-19, this class is remote for Fall 2020.
Mode of Instruction: Remote Instruction
M 08:00 AM - 09:50 AM
From August 17, 2020
To November 23, 2020
Course End: November 23, 2020
Class Number: 32673
Enroll Limit: 20
As of: 12/07 09:41 AM
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, inheritance, and wealth taxation, the tax treatment of multinational enterprises, taxation of retirement saving, consumption versus income taxation, and state and local taxation.
The first two weeks of the seminar we 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/
Real-time attendance at the first Zoom 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 or have prior permission of the instructor in order not to be dropped.
It is recommended that law students will have taken (or be taking concurrently) Law 259A (Income Tax I). Students from other graduate programs should consult the instructor.
Exam Notes: (P) Final paper
Course Category: Tax, Estates, and Trusts
This course is listed in the following sub-categories:
Public Law and Policy
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Instructor has indicated that no books will be assigned.