Public and Environmental Affairs | Seminar in Revenue Theory
V609 | 8616 | Mikesell

P or C: SPEA V560. This seminar examines the basic objectives and the
political and economic aspects of tax administration. In the course
of an examination of the interrelationships of tax policy, tax laws,
and tax administration, the course reviews the major economic issues
raised by types of taxes and user charges. The seminar also examines
the fundamentals of tax legislation. Major emphasis is on state and
local administration, although some federal problems will be covered.