Course Description

470.670 - The Practice & Politics of U.S. Tax Policy

Benjamin Franklin famously observed that "nothing can be said to be certain, except death and taxes." Since Franklin's day, however, both the form and prevalence of taxation have undergone a dramatic global transformation. This course will review the history of U.S. federal taxation and delve into the practical mechanics of taxation. It will provide students with an understanding of the processes, institutions, and political influences that shape tax policy. Finally, it will examine alternative methods of taxation and consider what the future may hold for federal tax policy. (Recommended elective for MA in Public Management)