Tax Policy and Reform

Section 1, Fall 15

Schedule Information

Enrollment: 10/17
Credits: 3

Course Description

A number of major forces—the unsustainable long-term fiscal situation, concerns about the growing inequality of income and wealth in society, worries about the competitiveness of U.S. businesses in the global economy, and general dissatisfaction with the efficiency and effectiveness of the U.S. tax system (and its administration by the IRS)—seem destined to lead to major change and reform of the U.S. tax laws in the foreseeable future, despite the existence of political and other factors that have tended to produce stalemate. The last major change to the tax system occurred almost 30 years ago. This seminar will review the principles of sound tax policy and examine the main tax problems and options facing this country. Most of the readings will be fairly short policy analyses prepared for use by members of Congress and their staffs.

Course Requirements

Exam Info:
Midterm Type (if any):
Description: None

Final Type (if any):

Written Work Product
Written Work Product:

Other Work

Other Course Details
Prerequisites: Federal Income Tax, or written waiver by Professor of this requirement submitted to Student Records Office. Concurrencies: None
Mutually Exclusive With:
Laptops Allowed: Yes
First Day Attendance Required: Yes
Course Notes: Students are expected to attend every session of the seminar and participate actively throughout the semester.

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

General Information

Schedule No.
Law No.
Modified Type
Cross Listed: No
Cross-Listed Course Mnemonic:
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens:
Evaluation Portal Via LawWeb Closes: