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This basic seminar in tax policy is designed to give participants a working knowledge of the chief considerations that drive U.S. tax policy. These principles will then be applied to ongoing tax policy issues debated in Congress and in the news. Putting the current tax system into historical and policy context also yields insight into the likely resolution of many of these issues. Topics of particular interest will include the taxation of capital gains, tax expenditures, territoriality, corporate taxes, tax avoidance techniques, and both the Obama and Romney tax plans. The seminar will also feature a significant classroom discussion component.
- Introduction and Understanding of the Three Chief Values of Tax Design: Efficiency, Equity and Simplicity
- The Federal Deficit and Tax Expenditures
- The Future of the Capital Gains Preference
- The Outlook for the Corporate Tax: Territoriality, Tax Avoidance, and Tax Competition
- The Obama and Romney Tax Plans and Likely Outcomes
Dates: Monday - Thursday, July 9 - 12, 2012 from 4pm – 7:30pm