This course examines the normative bases of taxation from two perspectives. The first focuses on assumptions about the nature and purpose of social and political organization that underlie contemporary theories of taxation. The second focuses on the tax systems that various theories of political, social and economic organization do or may support. Readings include materials from the tax policy literature and from the history of political, social and economic thought.
For details on class times, days of the week, instructors, and grading and exam details, please view the Michigan Law Class Schedule.