Understanding the policy drivers that underlie the formation of tax rules is a valuable asset for a tax advisor. Knowledge of the technical rules can become dated as laws and regulations change, but a sophistication about the policy drivers will remain relevant throughout a tax career. This course will help a student to develop instincts about how the rules are most likely to work, and to evolve. In most cases, there are limited policy design choices available to legislators, and an observer can see repeating patterns in history and across various countries. This course, with an emphasis on debate and discussion, will provide an overview of the policy objectives and the political drivers that commonly shape the formation of tax laws. There are no prerequisites for this course.

Note that this information may change at any time. Please visit the MyBU Student Portal for the most up-to-date course information.