LAW7 654 - Fundamental Tax Reform

This seminar will examine the most prominent fundamental tax reform proposals currently being considered by U.S. policymakers, including the “flat tax,” the progressive consumption tax, a national retail sales tax, a value-added tax, and various reforms of the current income tax system. The seminar will provide an opportunity for students to become more familiar with the core policy considerations and implementation difficulties in the design of any tax system.

Prerequisites & Notes
Prerequisite: Federal Income Tax

Credits: 3