<p>Lecture, three hours. Examination of influence of taxation on economic efficiency and incidence of taxation in first part of course. Topics include tax equivalences, Ramsey rules, and alternative forms of taxation. Special tax provisions, tax incentives, and progressivity in taxation in second part of course. S/U or letter grading.</p>

Economics

Combining rigorous, inclusive pedagogy with opportunities for co-curricular activities—including research, internships, and community engagement—the College provides students with diverse learning experiences that helps them thrive, become critical thinkers, and transform society.

College of Letters and Science

The department conducts cutting-edge research by developing and applying new methodologies to understand society's most critical issues and trains future generations of economic leaders.

General Catalog

Theory and Policy of Taxation

ECON 251A

4 units