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 2021)

Instructor: Alan J. Auerbach  (view instructor's teaching evaluations - degree students only | profile)
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Units: 2
Grading Designation: Graded
Mode of Instruction: In-Person


    Tu 3:35 PM - 5:25 PM
    Location: Law 107
    From August 17, 2021
    To November 19, 2021

Course Start: August 17, 2021
Course End: November 19, 2021
Class Number: 31753

Enrollment info:
Enrolled: 17
Waitlisted: 0
Enroll Limit: 20
As of: 10/16 06:09 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, 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:

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 or have prior permission of the instructor in order not to be dropped.

For law students, Income Tax I is a prerequisite, although it may be taken concurrently. Other students should consult the instructor to determine whether they have an adequate background to enroll in the course.

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:
Public Law and Policy

The following files are available for this course:

First Assignment

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Instructor has indicated that no books will be assigned.

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