LAW 1021:
Tax Policy and Administration Colloquium
Spring 2021 • Section 21
• CRN 36462
Course Description
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.
Schedule
| Day/Time | Location | Note |
|---|---|---|
| F 11:00 AM-1:00 PM | Online Meeting | March 26 only |
| Sa 11:00 AM-1:00 PM | Online Meeting | March 27 only |
Registration Info
Registration Notes
This 1 credit course will be held on Friday, March 26, 2021, from 11am—1:00 pm and on Saturday, March 27, 2021, from 11 am – 1:00 pm, which are the only days on which students will be required to participate synchronously. Those sessions will be led by Harry Gutman, former Chief of Staff of the Joint Committee on Taxation, and Eric Solomon, former Assistant Treasury Secretary for Tax Policy. In addition, students will be required to view and provide written reflections on a number of recorded video discussions which will prepare them for participation in the synchronous sessions). A Syllabus and information about background readings will be available on Canvas in January. Students will be expected to submit a short paper reflecting the substance of the Colloquium on the last day of classes, April 26, 2021. This course does not satisfy the upper level writing requirement.
Pre-Requisites
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)