Taxing consumption is one of the most established forms of revenue raising for government. For example, it is central to public finance in the state of Texas. Consumption taxes include sales taxes, value-added taxes, and the proposals for a "flat tax" or "fair tax" that surface regularly on national political platforms as a replacement for the federal income tax. This seminar will consider the fundamental basis for the taxation of consumption and compare consumption taxation to income taxation. Through discrete case studies and student research projects, it will consider the practical and theoretical aspects of different consumption taxation reform proposals. Grade will be based primarily on final paper and class participation, including presentation of paper in class. Students may enroll in this class whether or not they have previously taken Federal Income Tax.