Apart from their assigned mod courses, 1L students may only enroll in courses offered as 1L electives. A complete list of these courses can be found on the 1L Elective Listings page. 1L students must use the 1L class number listed on the course description when enrolling.
260.1 sec. 001 - Tax Policy and Public Finance (Spring 2024)
Instructor: Alan J Auerbach (view instructor's teaching evaluations - degree students only | profile)
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Units: 2
Grading Designation: Graded
Mode of Instruction: In-Person
Meeting:
M 08:00 AM - 09:50 AM
Location: Law 107
From January 08, 2024
To April 23, 2024
Course End: April 23, 2024
Class Number: 33106
Enrollment info:
Enrolled: 5
Waitlisted: 0
Enroll Limit: 20
As of: 07/30 03:46 PM
This seminar examines important issues of federal tax policy and theory. Topics will include the role of the tax system in causing and addressing inequality in income distribution, tax expenditures, tax treatment of the family, budget deficits and budget rules, tax policy and the environment, corporate tax reform, capital gains taxation, estate, inheritance, and wealth taxation, the tax treatment of multinational enterprises, taxation of retirement saving, consumption versus income taxation, and state and local taxation.
The first two weeks of the seminar we will go through the economic analysis necessary to study these various tax policy issues, developing the central concepts of economic efficiency and tax incidence and how to evaluate trade-offs between equity and efficiency.
The last two weeks of the seminar will be devoted to brief student presentations related to their course papers.
See faculty bio here: a href=https://www.law.berkeley.edu/our-faculty/faculty-profiles/alan-auerbach/ https://www.law.berkeley.edu/our-faculty/faculty-profiles/alan-auerbach//a
Attendance at the first class is mandatory for all currently enrolled and waitlisted students; any currently enrolled or waitlisted students who are not present on the first day of class (without prior permission of the instructor) will be dropped. The instructor will continue to take attendance throughout the add/drop period and anyone who moves off the waitlist into the class must continue to attend or have prior permission of the instructor in order not to be dropped.
Prerequisites:
Income Tax I is recommended as a prerequisite, but may be taken concurrently. Students with other backgrounds should consult the instructor.
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Requirements Satisfaction:
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Exam Notes: (P) Final paper
(Subject to change by faculty member only through the first two weeks of instruction)
Course Category: Tax Law and Policy
This course is listed in the following sub-categories:
Public Law and Policy
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Readers:
No reader.
Books:
Instructor has indicated that no books will be assigned.