Course Details

Tax Policy

The aim of this course is to explore the fundamental legal, social, economic, and political forces that drive tax policy. Building on the concepts developed in the introductory federal income tax class, 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.

Catalog Number: TAXLAW 680
Practice Areas: Taxation Practice Area
Additional Course Information: LLM tax course open to JD students, Tax Program Course


Course History

Spring 2021
Title: Tax Policy and Practice
Faculty: Mehrotra, Ajay K. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 12     Actual: 10