Tax as American Economic Policy

The tax code is the primary vehicle for federal economic policy in the United States. Beyond simply raising revenue, the tax code is consistently used to pursue countercyclical macroeconomic policy, redistributional and anti-poverty policy, and broader social and economic policy that incentivizes or discourages particular behaviors by individuals and businesses. In tax law classes, these topics are often introduced, but are not explored in depth.

This course will focus specifically on tax as economic policy in the United States: the institutions and actors that make it, the rules and procedures that shape it, the policy instruments used to implement it, and the cutting-edge social science evidence on what the effects and outcomes of tax policy are.

We will also discuss writing effective policy memos for principals in federal economic policymaking settings, and students will have an opportunity to hone their skills and receive feedback.