Cross-listed with PHIL338T. Credit granted only for PHPE308M or PHIL338T.

In this class we will critique and construct philosophical arguments in support or in opposition to real, contemporary tax policy or proposals, investigating philosophical topics like: the entitlement to pre-tax income, the deontology of property rights, state and individual duties toward the very young and the very old, and varied conceptions of vertical and horizontal equity. Constitutional and Historical topics include: Hylton vs. the United States, the 16th Amendment, The Hyde Amendment, and Moore vs. the United States. Applied topics include: The State and Local Tax Deduction; Corporate Taxes; The Earned Income Credit; Tax treatment of investment income - including capital gains and distributions; Individual & Employer-Sponsored Retirement Arrangements; 529 Accounts; the effect of marriage on taxes; Social Security Tax; The Estate Tax; the Step-Up Cost Basis vs. the Carryover Cost Basis for inherited securities; Grantor trusts; Excise tax; and Reparations (e.g. for slavery) handled within the tax code. We will also consider various proposals for tax incentives aimed at resolving the falling birthrate.