This is an online course that starts on September 16, 2009 and must be completed by December 10, 2009.
Course website: Instructions and login
Questions?
Technical problem - contact College of Business's Instructional Technology Consultant - Prabha Chandrasekar
Course subject matter and materials questions - contact Annette Nellen
Syllabus (doc)
Course blog site (see syllabus for what you need to do)
(If you want to start before 9/16; otherwise the links are on the online 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)
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)
AICPA's Understanding Tax Reform: A Guide to 21st Century Alternatives (2005) [download the full report]
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 August 24, 2009