Dec 26, 2024  
OHIO University Graduate Catalog 2024-25 
    
OHIO University Graduate Catalog 2024-25
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POLS 5151 - 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:
Credit Hours: 3
Repeat/Retake Information: May not be retaken.
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.
  • Analyze policies at the federal, state, and local levels with actual data, and provide policy alternatives.



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