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Spring 2023
6373 Tax Policy - SHEFFRIN- 23961

Professor(s): Steven  Sheffrin (ADJUNCT)

Credits: 3

Course Areas: Taxation 

Time: 2:30p-4:00p  MW  Location: 213 

Course Outline: Designed (i) to introduce students to recurring themes of tax policy; and (ii) to develop students’ ability to analyze and discuss existing and proposed laws in terms of the tax policies that such laws do and do not serve.

Course Syllabus: Syllabus

Course Notes: (Face-to-Face)  The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid-term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.

Prerequisites: Yes  Federal Income Taxation

First Day Assignments:

Final Exam Schedule:      

This course will have:
Exam:
Paper:


Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: simulation

Bar Course: No

DistanceEd ABA: No (no more than 1/3 of the class sessions have the instructor separated from all students via technology)

Pass-Fail Student Election: Conditional Availability (not for required credits)

Course Materials

Book(s) Required

REQUIRED BOOKS

T.R. Reid, A Fine Mess: A Global Quest for a Simpler, Fairer, and More Efficient Tax System, Penguin Books, 2017. ISBN:978-0143111146
Emmanuel Saez and Gabriel Zucman, The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay, 2019, W.W. Norton. ISBN:978-1324002727
Kenneth Scheve and David Stasavage, Taxing the Rich: A History of Fiscal Fairness in the United States and Europe, Princeton U. Press, 2016 ISBN:978-0691165455
Gabriel Zucman, The Hidden Wealth of Nations: The Scourge of Tax Havens, U of Chicago Press. ISBN:978-0226245423