Skip to Main Content

Tax Policy

Law 386



Rigorous Writing Experience (RWE)



This course provides an introduction to the basic concepts underlying federal tax policy, including principles of fairness, progressivity, neutrality, and distributive justice. Examples of possible topics include consumption taxes, estate tax repeal, capital gains tax rates, tax shelters, and Social Security reform. For the first portion of the course, we will discuss various foundational aspects of tax policy. We will then focus on recent tax scholarship where each student will be assigned to read and to present their views on a recent law review article involving tax policy. The remainder of the course will be a participatory exercise involving mock congressional hearings. As a class, we will select tax policy issues; each student will then testify before the mock Committee on two separate issues. The course should not be limited to students who anticipate pursuing a career in tax or business law. Issues of tax policy are necessarily of general interest and involve basic issues of fairness and the appropriate role of government.

Income Taxation

K. Thomas

Go to Top of Page
UNC School of Law | Van Hecke-Wettach Hall | 160 Ridge Road, CB #3380 | Chapel Hill, NC 27599-3380 | 919.962.5106

If you are seeing this, you are either using a non-graphical browser or Netscape 4.x (4.7, 4.8, etc.) and this page appears very plain. If you are using a 4.x version of Netscape, this site is fully functional but lacks styles and optimizations available in other browsers. For full functionality, please upgrade your browser to the latest version of Internet Explorer or Firefox.