This course considers the role of taxation in the economy. The course studies how taxation affects economic efficiency, income distribution, capital formation, and microeconomic incentives. Major topics include the effects of the individual income tax, the corporate income tax, Social Security taxes, estate taxes, property taxes, green taxes, sales taxes, and the role of international tax incentives in a global economy.

Units: 1

Max Enrollment: 25

Prerequisites: ECON 101 or ECON 101P. ECON 102 or ECON 102P recommended.

Distribution Requirements: SBA - Social and Behavioral Analysis

Typical Periods Offered: Fall

Semesters Offered this Academic Year: Fall; Not Offered; Spring