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Tax Policy

This course will explore the policy concerns and the political process that have produced the U.S. income tax and the international tax regime. Topics may include fundamental tax reform, tax expenditures, tax shelters, tax treaties, ethical concerns, privacy and lobbying.

Grading and Method of Evaluation:
Letter grade only. A paper is required. With prior permission of the instructor, a few students may use the paper to satisfy the UCWR. However, those students must contact the instructor before the start of the semester to make those arrangements.