Public and Environmental Affairs | Seminar in Revenue Theory
V609 | 8881 | Mikesell


(3#cr.) 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.