ECO 391 - The Income Tax: Policy and Practice

Course Units: 1

(Winter; O’Keeffe) This course integrates theory and practice in addressing income tax policy issues. Students run a Volunteer Income Tax Assistance Site at the College’s Kenney Community Center at which income tax forms are filled out for low-income tax payers. Students undergo training and pass an IRS certification test. Students participate in all aspects of running the site, including publicity, electronic filing, and site management. Class sessions are used for training and for study of the economics literature on income tax policy issues, including the Earned Income Tax Credit, policy towards subsidization of child care, tax compliance issues, and tax incentives for saving. Prerequisite(s): ECO 241 and ECO 243 , and a minimum GPA of 2.9.