LAW 418 - Tax Policy Seminar.

This seminar focuses on the policies and structures of a well designed tax system. The seminar provides an overview of the central policy issues raised by tax system design, including the goals of tax reform, the policies of tax reform, and the characteristics of income-based and consumption-based tax systems. It is designed for students generally interested in public policy issues as well as those specializing in tax. Two hours. Not offered in 2014-2015.