Boston University School of Law

JD799 Tax Policy (S)

JD 799 ( A1)  M 2:10 PM-4:10 PM 
3 cr., Fall 
Professor Sims 
No Class Website

This seminar will examine criteria used to make administrative and legislative choices in taxation: equity, efficiency, administrability and simplicity. As a particular focus, we will study some of the connections between a tax system and spending programs. PREREQUISITE: Introduction to Federal Income Taxation. LIMITED WRITING OPTION: A limited number of students will be able to satisfy the writing requirement with a paper. ** A student who fails to attend the initial meeting of a seminar, or to obtain permission to be absent from either the instructor or the Registrar, will be administratively dropped from the seminar. Students who waitlist for a seminar are required to attend the first seminar meeting to be considered for enrollment.