LAWS 7780 Tax Policy
This course examines legal, economic, political, and diplomatic considerations relevant to the formulation and implementation of U.S. federal tax policy. The class will be based on readings on longstanding and current tax policy issues, including whether to tax consumption, income and/or wealth (and related transition issues); how constraints on tax policy, including constitutionality, institutional capacity, international considerations, transition effects, and domestic politics, affect the design of tax policy and the ability to achieve its objectives. The courses coverage of selected tax policy literature is intended to equip students to critically assess the U.S. tax system (including tax law provisions that are novel in one or more respects), the effect of international tax developments, and recent or anticipated tax policy proposals.
Course overview
- Department
- Law
- School
- LAW
- Credits
- 3
- Level
- Graduate
- Offered
- Annually
Course evaluations
- Course rating
- 4.21 / 5 · Very Good
- Instructor rating
- 4.40 / 5 · Very Good
- Terms evaluated
- 5
| Term | Instructor | Course overall | Instructor overall | Well organized | Clear learning objectives | Intellectually challenging | Helpful assignments | Applicable beyond course | Attendance necessary | Weekly effort | Responses |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Fall 2025 | Diane Ring | 4.6 | 4.6 | 4.6 | 4.6 | 4.8 | 4.8 | 4.8 | 5.0 | — | 5 of 5 |
| Spring 2025 | Stephen Shay | 4.6 | 4.6 | 4.8 | 4.6 | 4.8 | 4.8 | 4.8 | 4.8 | 4–6 hrs/week | 5 of 6 |
| Spring 2024 | Stephen Shay | 4.1 | 4.6 | 3.9 | 3.7 | 4.7 | 4.3 | 4.7 | 4.6 | 4–6 hrs/week | 7 of 8 |
| Fall 2022 | Shu-Yi Oei | 4.3 | 4.4 | 4.3 | 4.3 | 4.9 | 4.3 | 4.6 | 4.6 | 4–6 hrs/week | 12 of 13 |
| Fall 2021 | Stephen Shay | 3.9 | 4.2 | 4.5 | 3.8 | 4.6 | 4.2 | 4.5 | 4.6 | 1–3 hrs/week | 13 of 17 |