Public and Environmental Affairs | Seminar in Revenue Theory & Administration
V609 | 10560 | J Mikesell
SPEA-V 609 Seminar in Revenue Theory and Administration (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.