Tax Policy (MAcc course)



Our nation was born from a revolution over taxation without representation. Nearly 250 years later, the debate over tax policy continues to dominate political debates and presidential campaigns. Why the tax system attracts all this attention is no mystery. It is the aspect of government that directly affects more people than any other. This course will explore the history of tax policy in the United States, the tax legislative process in Congress, how our tax policies influence people's decisions and behavior, international tax considerations, and ideas for future tax reform. Students will discuss what factors are important in designing a good tax system and survey the social justices and injustices that arise from how the government raises its revenue. Upon completion of this course, students should be able to think critically about our tax system and form opinions grounded in facts and policy. This course is for any student that wants to become a more educated citizen (and voter!) with respect to our nation's ongoing debate over tax reform. Prerequisites: BACC 2529 Individual Tax Accounting and Planning. Due to the online nature of this course, students are strongly encouraged to bring a laptop computer to class.