There are openings and still time to sign up for Spring semester!
The Advanced Topics in Law & Society Research seminar this semester will explore the fundamental social, economic, and political forces that drive tax policy. This course will combine an interdisciplinary perspective on taxation with a more conventional legal, political, and economic analysis of public finance issues. We will explore such salient topics as tax expenditures, the tax legislative process, rate structure progressivity, and how comparative-historical analysis can help us understand U.S. tax law and policy. We will also examine such broad themes as: the basic economic and philosophical debates about taxation, including the relationship between taxation and economic growth, the justice (or injustice) of taxation, and the role of the tax system in the distribution of income.
No prior coursework in tax law or policy is required. In fact, this course can be taken as a basic introduction to fundamental concepts and ideas in tax law.