3.0

Average Course Rating

Benjamin Franklin famously observed that "nothing can be said to be certain, except death and taxes." Since Franklin's day, however, both the form and prevalence of taxation has undergone a dramatic global transformation. This course will review the history of taxation and revenue policy and delve into the practical mechanics of taxation. It will provide students with an understanding of the processes, institutions, and political influences that shape tax policy. Finally, it will examine alternative methods of taxation and consider what the future may hold for tax policy.