ULAW 3635 Tax Theory and Policy 3.0 Credits
This course will provide an introduction to the study of tax theory and policy. The course will begin by examining the economic and political factors that shape the design of tax systems - in short, students will look at why taxes exist and what they do. The course will then discuss the major types of taxes and their economic effects, examples include the income tax, consumption tax, and the property tax. Throughout the course, students will explore the trade-offs involved in tax policy and consider how to evaluate the fairness and efficiency of different tax systems and choices.
Repeat Status: Not repeatable for credit
Restrictions: Cannot enroll if major is ACCT
Prerequisites: ULAW 1210 [Min Grade: D] or LAW 110 [Min Grade: D]