SMNR: Tax Policy

PREREQUISITE: Federal Income Tax (254J, 354J, 454J, or 554J). This seminar will examine fundamental features of the US individual income tax system and will contrast the system with other possible approaches. It will feature policy considerations including fairness, efficiency, the political process and taxpayer behavior and will study issues including tax shelters, the efficacy of tax mechanisms as non-tax policy instruments, and the alternative of consumption taxation. Through student papers, the class will consider the merits of various reform proposals. Grade will be based on final paper and class participation, including presentation of paper in class.

Class Details

Meeting Days Time Location
Thursday 2:15 - 4:05 pm TNH 3.128
Evaluation Method Date Time Alpha Range Room

Additional Information

Course Type
Grading Method
Pass/Fail Allowed


  • Taxes in America: What Everyone Needs to Know - Leonard E. Burman and Joel Slemrod
      Oxford University Press , edition: most recent likely 2012
      ISBN: 978-0199890262   (required)