| Subject Overview: |
Objectives:
A student who has successfully completed this subject should:
- Understand the key concepts in taxation policy
- Understand the economic underpinnings of taxation policy
- Understand the linkages between taxation policy and the wider economic and social policy context
- Be aware of the major issues in tax policy in Australia and able to critically evaluate tax policy options in the Australian context.
Syllabus:
Principal topics will include:
- Introduction to macroeconomics and fiscal policy
- Introduction to microeconomics and resource allocation policy
- Principles, objectives and main concepts in tax policy formulation
- The social, economic and historical-political contexts of tax policy formulation in Australia
- Major issues in tax reform in Australia, including in relation to fiscal policy and revenue adequacy, the major tax bases at each level of government, interactions within the tax-transfer system and issues of tax policy design cost, complexity and administration.
|
| Assessment: |
- Take-home examination (17–20 July)
or
- Research paper 10,000 words (3 September) (topic to be approved by the subject coordinator)
|
| Prescribed Texts: | Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry. |
| Breadth Options: | This subject is not available as a breadth subject. |
| Fees Information: | Subject EFTSL, Level, Discipline & Census Date |
| Generic Skills: | Please see the Subject Objectives for this information. |
| Links to further information: | 732-730Tax PolicyMelbourne Law Masters, postgraduate law, post-graduate law, graduate law2009P Objectives:
A student who has successfully completed this subject should:
- Understand the key concepts in taxation policy
- Understand the economic underpinnings of taxation policy
- Understand the linkages between taxation policy and the wider economic and social policy context
- Be aware of the major issues in tax policy in Australia and able to critically evaluate tax policy options in the Australian context.
Syllabus:
Principal topics will include:
- Introduction to macroeconomics and fiscal policy
- Introduction to microeconomics and resource allocation policy
- Principles, objectives and main concepts in tax policy formulation
- The social, economic and historical-political contexts of tax policy formulation in Australia
- Major issues in tax reform in Australia, including in relation to fiscal policy and revenue adequacy, the major tax bases at each level of government, interactions within the tax-transfer system and issues of tax policy design cost, complexity and administration.
- Take-home examination (17–20 July)
or
- Research paper 10,000 words (3 September) (topic to be approved by the subject coordinator)
N.A. N.A.24 - 26 contact hours per subject.Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry.Please see the Subject Objectives for this information.The time commitment for this subject depends on the candidates background and experience.N.A.Please see the subject homepage on the Melbourne Law Masters website for up to date timetable information.LawLawYNNNParkvillePARKVILLEFor the latest information on this subject, please visit: http://www.masters.law.unimelb.edu.au/subject/732730732-7302 |