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Recent years have seen expanded interest in new or less common forms of taxation—things like wealth taxes, digital advertising taxes, excess compensation taxes, and financial transaction taxes. States have little or no experience with these taxes, leaving basic questions about the proper structure of such taxes unresolved and creating significant uncertainty around fundamental issues such as their revenue potential, impact on tax competitiveness, and in some cases, constitutionality.
In this course, we will dive into several of these notable additions to the tax debate, outlining the arguments made for and against each tax, exploring some of the design and implementation challenges policymakers have encountered or are likely to encounter, and surveying the legal hurdles such tax proposals would have to clear.
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