This is an online course that starts on April 18 and ends on June 7, 2013. It is asynchronous format (work at your own pace with the online lessons archived for your use 24/7). There will be a few dates specified in the syllabus for assignments. Create your own schedule for how you will complete all of the lessons and assignments, making sure you meet the dates noted in the syllabus.
21st Century Taxation blog site (for an assignment noted in syllabus)
Turnitin.com - see syllabus for access code. You are to submit your complete final paper before turning it in; make any necessary changes before submitting the paper to your instructor.
Tax reform hearings of the 112th and 113th Congress - here
(If you want to start before 1/2/13; otherwise the links are on the Desire2Learn website). This site has been set up for students who want to start downloading (for reading online or on paper) the reading materials. There will be additional items on the online website, but these will get you started. Again, you can either read these online (in which case it would be good to download them into a folder for this class) or print them - whichever works best for you. There is no textbook to buy - all reading materials will be available online (at no cost). * If you're ready to start reading - start with these.
*AICPA Statement #1, Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (2001)
*AICPA Statement #2, Guiding Principles for Tax Simplification (2002)
AICPA Statement #3, Guiding Principles for Tax Law Transparency (2003)
AICPA Statement #4, Guiding Principles for Tax Equity and Fairness (2007)
*NCSL, Principles of a High-Quality State Revenue System (2007)
*Tax Foundation, Principles of Sound Tax Policy
Oakland and Testa, "State-local business taxation and the benefits principle" (1996)
Tax Foundation, The Popular Definition of Income and Its Implications for Tax Policy (1997)
GAO, Understanding the Tax Reform Debate: Background, Criteria and Questions, GAO-05-1009SP (2005)
National Taxpayer Advocate, The Time for Tax Reform is Now (Jan. 2013)
AICPA's Tax Reform Alternatives for the 21st Century, (2009) [download the full report] (Note: A few parts of this report may sound like other things you'll read in this course. That is because of the similar topics and because this AICPA report is an update of a 2005 report that I assisted in drafting and editing.)
Review list of tax reform hearings of 112th Congress. You will be watching one of these, creating a summary and a 5-minute video presentation on it (using Brainshark) - here. Once you have identified the hearing of interest, let your professor know the topic and date.
Additional Information That May Be Useful for Your Project (if you need very old information)
A Treatise on Federal Taxes by Black, 1919
Professor Annette Nellen April 5, 2013