TAX POLICY
(LAWN-4002) - 2 UNITS

Major topics in tax policy, which may include the comprehensive tax base, the tax expenditure budget, distributive justice, incidence, distortion, the taxable unit, alternatives to the income tax, and the tax legislative process.

Tax LLM Course  

Prerequisites:
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Introduction to Income Taxation (LAWN-1010) 
or
LAW-1N10 
or
Income Taxation Intensive (LAWN-4099) 
or
LAW-4N99 
or
LLS Tax Program Waiver