This course examines legal, economic, political, and diplomatic considerations relevant to the formulation and implementation of U.S. federal tax policy. The class will be based on readings on longstanding and current tax policy issues, including whether to tax consumption, income and/or wealth (and related transition issues); how constraints on tax policy, including constitutionality, institutional capacity, international considerations, transition effects, and domestic politics, affect the design of tax policy and the ability to achieve its objectives. The courses coverage of selected tax policy literature is intended to equip students to critically assess the U.S. tax system (including tax law provisions that are novel in one or more respects), the effect of international tax developments, and recent or anticipated tax policy proposals.
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