Economics of Tax Policy

LAWS6984

The objective of the unit is to provide an understanding of the modern economics approach to the analysis of tax policy. The unit defines the role of taxation within the framework of welfare economics and examines the social and economic effects of reforms drawing on available empirical evidence. Particular attention is given to the evaluation of current policies and proposed reforms in terms of distributional outcomes and efficiency costs due to disincentive effects on labour supply, saving and investment. Topics covered include: taxation of labour income, consumption and capital income, family income taxation, alternative approaches to the taxation of emission, and the taxation of resource rents.

Unit of study details

Unit of study level: Postgraduate

Credit points: 6

Commencing semesters: 110

Further unit of study information

Unit of study handbook: LAWS6984

Costs and scholarships information: Costs and Scholarships

Final dates to withdraw from units of study: Census Dates

Available for study abroad and exchange: No

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