LPD & Events

LAWS6170 - Comparative Income Taxation

Comparative Income Tax examines the key structural features of the income tax (tax unit, income, capital gains, fringe benefits, deductions, tax rates, tax accounting, tax expenditures and presumptive taxes). The unit will consider both the policy options in the design of the income tax and the legal implementation of those options. The unit will be primarily issues based, drawing on both developed and developing country examples.

The comparative framework for analysis provides an opportunity for identifying the available options for taxing income and assessing the appropriateness of those options or a combination of them. As part of this more general analysis, the unit will identify cultural, constitutional and administrative issues that shape the design of income tax laws.

The unit will not consider corporate tax as this is the subject of Comparative Corporate Taxation nor international tax as this is the subject of Comparative International Taxation. Students should gain an understanding of the key design features of the income tax and differences taken by countries in income tax law design.

Session

Semester 2 Intensive
7-9 & 12, 13 August 2013

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

1 x 8,000 Word Essay (100%)

Textbook

Thuronyi (ed), Tax Law Design and Drafting Vols 1 & 2
Ault and Arnold, Comparative Income Tax

Legal Professional Development (LPD)

You can credit this unit towards Legal Professional Development (LPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Enrolment.

Courses this unit is available in

The University of Sydney - Sydney Law School