LAW4229 - Comparative tax policy - 2019

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Faculty

Law

Not offered in 2019

Synopsis

The seminar touches on the most fundamental public policies issues that our society faces: economic growth and wealth distribution. Selected government responses will be analysed from nations chosen to represent varying solutions in the following areas: optimising income tax, income taxations vs consumption taxation, tax and economic growth - accelerated depreciation, international tax policy, and environmental taxation. The unit will both begin with and conclude with an overview of basic tax policy and tax policy and utilitarianism and concepts of progressive taxation.

Outcomes

Upon completing this unit, students should:

  1. Be able to compare and contrast the roles of governments in selected countries in a market economy;
  2. Be able to analyse the efficiency and equity of varying government policies on taxation;
  3. Appreciate the degree of redistribution in the tax and transfer system; whether income or consumption should be taxed; whether corporations or individuals should remit taxes;
  4. Apply the above skills in undertaking three written research and analysis papers.

Assessment

Written assignment (3000 words): 60%

Examination (2 hours writing time plus 30 minutes reading/ settling time): 40%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information