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Courses

SPEA-F 609: SEMINAR IN REVENUE THEORY AND ADMINISTRATION (3 credits)

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This seminar examines the basic objectives and the political and economic aspects of tax administration. In the course of an examination of the interrelationships of tax policy, tax laws, and tax administration, the course reviews the major economic issues raised by types of taxes and user charges. The seminar also examines the fundamentals of tax legislation. Major emphasis is on state and local administration although some federal problems will be covered.

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