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Courses - Fall 2024
PHIL
Philosophy Department Site
PHIL338T
Studies in Value Theory; Philosophy of Tax Law
Credits: 3
Grad Meth: Reg, P-F, Aud
This class is focused on philosophical arguments employed in support or in opposition to contemporary tax policy or proposals. We will use and critique deductive arguments, investigating philosophical topics like: the entitlement to pre-tax income, fair acquisition, fair transfer, the relative strength and duration of property rights, and varied conceptions of vertical and horizontal equity. Constitutional and Historical topics include: The Carriage Tax, Hylton vs. the United States, the 16th Amendment, and Moore vs. the United States. Applied topics include: The State and Local Tax Deduction; Corporate Taxes and more.