ACCOUNTING AND TAXATION

ACCT-750
Tax Policy (3)

Course Level: Graduate

Study of the economic, social, ethical, and political forces in the development of tax policy. Specifically addressed are alternative approaches to taxing income, the practical political environment of enacting tax legislation, and the international influences on U.S. tax policy. Prerequisite: ACCT-630 and 3 credit hours of coursework in economics, or permission of Director of the MS Taxation program.