Policy Challenges in Tax Law

In many ways the tax system reflects our values as a society, and it also has a profound effect on economic incentives and outcomes. This course will combine insights from legal scholarship and economics (in a broadly accessible manner) to consider the largest and most vexing tax policy questions. Topics will include the impact of tax policy on income inequality and poverty, the impact of the tax system on racial inequities, the ideal tax base, corrective taxation (and the role of the tax system in responding to problems such as climate change), the role of business entity taxation, and models for systemic tax reform. While we will embed our discussion within the context of current tax law, the dominant focus will be on the intellectual arguments behind possible futures for tax law.