Jul 07, 2024
OHIO University Undergraduate Catalog 2023-2024
OHIO University Undergraduate Catalog 2023-2024
[Archived Catalog]
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POLS 4151 - Politics of Taxation
This course examines sound principles of taxation in the national, state, and local governments. Taxation has also been used as a tool of fiscal policy primarily by the national government. This course will examine how budget and tax policies affect and are affected by the national economy and politics. This course also introduces various fiscal issues such as cost-benefit analysis, intergovernmental fiscal relations, and debt management. Under the quarter system, POLS 490/590 B: Politics of Taxation has been offered for the past several years. This semester course is equivalent to the quarter course.
Requisites: (POLS 1010 or 1600) and Soph or above
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
- Articulate how sound principles of taxation are often dominated by politics.
- Demonstrate how macroeconomic policies, including debt policies, affect and are affected by the national economy and politics.
- Describe the difference between an economics-oriented cost-benefit analysis and a public-administration-oriented cost-benefit analysis.
- Report rationales and fiscal impacts of intergovernmental (IGR) grants, and how court rulings affect IGR grants.
- Show the difference between politics, economics, and policy.
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