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Apr 20, 2024
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LAW 975 - Tax Theory3 Credit Hours
Method and purposes of governmental revenue collection through examination of economic and political theory; comparative analysis of various actual and proposed patterns of taxation: income tax, consumption tax, sales tax, and value-added tax. Required preparation of expository essay on aspect of tax theory chosen by student.
Grading Restriction: Numeric grading (JD students); A-F grading (other graduate students).
Comment(s): Limited enrollment.
Registration Restriction(s): JD students; other graduate students with instructor permission.
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