This intensive seminar will examine the process of enacting tax law, using as a case study the current efforts to reform U.S. taxation of business income. We will explore, and apply to current proposals, the fundamental underpinnings of tax policy, the legislative rules governing process of enacting tax legislation, tax expenditure identification and its relevance, revenue estimating and distributional analysis.
|F 10:00 AM-5:00 PM||Klein 1C||March 22nd only|
|Sa 9:00 AM-1:00 PM||Klein 1C||March 23rd only|
This 1 credit course will be held on Friday, March 22, 2019, from 10 am - 4:30 pm and on Saturday, March 23, 2019, from 10 am – 1:30 pm. In addition, students will be required to either attend the Fogel Lecture, to be delivered by Mr. Dana Trier, former Deputy Assistant Treasury Secretary for Tax Policy, on Thursday, March 21, at noon, or listen to the livestream or recording of the lecture (before the Colloquium). A Syllabus and information about the required readings will be available on Canvas in January. These readings will be intensive and must be completed prior to the first class meeting. Students will be expected to submit a short paper reflecting on the assigned reading on Monday, March 18, 2019 and will also be also be required to submit another short paper reflecting the substance of the Colloquium on the last day of classes, April 19, 2019. This course does not satisfy the upper level writing requirement
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)