A study of tax issues, particularly those pertinent to individual and corporate taxes. This course focuses on the purposes of taxation and development of tax systems. Prerequisite: TXX 5762.

( GMP 5762 OR TXX 5762 )

Learning Outcomes
An understanding of the policy decisions that are at the heart of any tax system - policy decisions that provide incentives or disincentives to productivity, consumption, investment, foreign trade, education, and just about every aspect of human behavior.

The understanding obtained by the study of tax policy will deepen tax professionals¿ grasp of the law, as well as make them informed citizens that can assess the politics of taxation.

All of your professional skills will probably be underutilized or wasted if you are unable to communicate effectively, both in writing and orally.

By the end of this course, the student should be able to:
1) Understand the role of equity in a tax system.
2) Understand the role of administrative ease and efficiency in a tax system.
3) Understand the role of politics in the development of tax policy.
4) Understand the role of neutrality in the development of tax policy.
5) Understand the nature of progressive taxation.
6) Understand the role of fiscal federalism and its impact on state taxation.

1. Required Materials


1. Textbooks

The Encyclopedia of Taxation and Tax Policy - 2d.Edition - 2005
Cordes, Joseph J; Robert D. Ebel and Jane G. Gravelle
Urban Institute Press
ISBN: 0877667527

Notes: Textbooks may be purchased from the NSU Bookstore by calling 1-800-509-2665 or online at www.nsubooks.bkstore.com.

Tax Justice - The Ongoing Debate - 2002
Thorndike, Joseph
Urban Institute Press
ISBN: 0877667071

Notes: Textbooks may be purchased from the NSU Bookstore by calling 1-800-509-2665 or online at www.nsubooks.bkstore.com.

State Tax Policy - 2006
Brunori, David
Urban Institute Press
ISBN: 9780877667261

Notes: Textbooks may be purchased from the NSU Bookstore by calling 1-800-509-2665 or online at www.nsubooks.bkstore.com.


APA Manual
Effective October 1^st 2009, the 6th edition of the APA Manual is required for all courses.

NSU Bookstore
Textbooks and Case Studies may be purchased from the NSU Bookstore (located in the University Park Plaza) by calling 1-800-509-2665 or online at http://www.nsubooks.bkstore.com.



2. Recommended Materials

Tax Policy in the Real World, edited by Joel Slemrod - 1999 - Cambridge University Press, Cambridge, United kingdom. ISBN 0-521-64644 8.

      Ask the Instructor for additional recommendations.

The NSU libraries comprise the Alvin Sherman Library, Research, and Information Technology Center, East Campus Branch Library, Health Professions Division Library, Law Library and Technology Center, North Miami Beach Branch Library, University School Library Media Centers, and the William S. Richardson Ocean Science Library. Students are strongly encouraged to visit one of the physical locations and/or take advantage of the vast electronic library available for research. For more information, please visit http://www.nova.edu/library.

Please note that all required and recommended materials should be referenced in APA style.