ECON 251A
Theory and Policy of Taxation
Description: 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.
Units: 4.0
Units: 4.0