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How is tax policy formed, and what are the central considerations when creating a revenue-raising tax system? This seminar will explore these issues, and will provide you with the opportunity to explore indepth one issue of tax policy. The first several weeks of the course will provide an introduction to some of the areas of U.S. federal tax policy, such as consumption vs. income tax, preferential capital gains rate, equity vs. efficiency, among others. After this brief introduction, students will choose a topic to explore in more depth, either from among the topics discussed in the early part of the course, or from other tax policy issues that interest the student. Students will then perform in-depth research using both primary sources (Internal Revenue Code, cases, IRS rulings, etc.) and secondary sources (law review articles, economic theory, etc.) and will engage in a structured, supervised writing project. The paper for this course will satisfy the University of Kentucky College of Law writing requirement.