Note: This is an archived Handbook entry from 2008.Search for this in the current handbook
|Dates & Locations:|| |
This subject has the following teaching availabilities in 2008:Semester 1, - Taught on campus.
Timetable can be viewed here. For information about these dates, click here.
|Time Commitment:||Contact Hours: Two 1-hour lectures and a 1-hour tutorial per week |
Total Time Commitment: Not available
|Prerequisites:||316-202 Intermediate Microeconomics.|
|Recommended Background Knowledge:||None|
|Non Allowed Subjects:||None|
|Core Participation Requirements:||
For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.
It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support: http://services.unimelb.edu.au/disability
CoordinatorAssociate Professor N Norman
|Subject Overview:|| |
Topics include review of the economic framework for analysing decision making; background to the Australian and other relevant taxation systems; issues and controversies in relation to the tax system and taxpayer decisions; objectives of tax collectors and taxpayers; why taxes exist; options and issues concerning tax bases: income, company profits, expenditures, wealth; the economic impact of taxes on work effort, prices, consumption and saving, investment and financial decisions, corporate investment and corporate financing, welfare, the international location of profits, tax avoidance and evasion; economic analysis of taxpayer decisions concerning legal entities, filing procedures, objections and reviews, negotiation strategies; and policy decisions concerning the tax mix, rate structures and administrative options, legal processes.
|Assessment:||A 2-hour end-of-semester examination (60%), assignments totalling not more than 2000 words (20%) and case studies (20%).|
|Recommended Texts:|| |
Information Not Available
|Breadth Options:||This subject is a level 2 or level 3 subject and is not available to new generation degree students as a breadth option in 2008. |
This subject or an equivalent will be available as breadth in the future.
Breadth subjects are currently being developed and these existing subject details can be used as guide to the type of options that might be available.
2009 subjects to be offered as breadth will be finalised before re-enrolment for 2009 starts in early October.
|Fees Information:||Subject EFTSL, Level, Discipline & Census Date|
|Generic Skills:|| |
Students may not obtain credit for both 316-329 The Economics of Taxation and 316-305 Public Finance (1998 Handbook).
Bachelor of Arts |
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