LAW 9150
Tax Policy and Reform
Course Description
The unsustainability of current U.S. fiscal policy will lead inevitably to major change and reform of the U.S. tax system. This seminar will review the principles of sound tax policy and examine the main tax problems and options facing this country, such as the alternative minimum tax, tax expenditures, a value-added tax, energy taxes, taxes on capital gains, tax compliance, and current proposals to reform the income tax system.