Law Schedule of Classes

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260.1 sec. 001 - Tax Policy and Public Finance (Fall 2024)

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

Meeting:

M 3:35 PM - 5:25 PM
Location: Law 107
From August 19, 2024
To December 02, 2024

Course Start: August 19, 2024
Course End: December 02, 2024
Class Number: 32559

Enrollment info:
Enrolled: 12
Waitlisted: 0
Enroll Limit: 20
As of: 07/19 08:30 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 meetings of the seminar will be devoted to brief student presentations related to their course papers.

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


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.


Prerequisites:
Income Tax (may be taken concurrently) is recommended. Students with alternative backgrounds should consult the instructor before enrolling 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 Law and Policy
This course is listed in the following sub-categories:
Public Law and Policy

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Readers:
No reader.

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

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