Course Schedule and Catalog

Long Title: PUBLIC FINANCE: TAX POLICY

Department: Economics

Grade Mode: Standard Letter

Course Type: Lecture

Distribution Group: Distribution Group II

Credit Hours: 3

Prerequisite(s): ECON 301 OR ECON 370

Description: The course provides an economic analysis of tax policy, focusing on the current national debate regarding the relative merits of income and consumption-based taxes in terms of equity, efficiency, and simplicity. Tax effects on individual and business behavior and general equilibrium modeling of the economic and distributional effects of alternative tax reforms are analyzed. Special topics include optimal taxation of the family, estate taxation, taxation of electronic commerce, and state and local public finance.