LAWS6984 – ECONOMICS OF TAX POLICY

Objectives

  • Gain an understanding of the modern economics approach to the analysis of tax policy.
  • Examine the role of taxation within the framework of welfare economics and the social and economic effects of reforms drawing on available empirical evidence.
  • Pay 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.

Content

Taxation of labour income, consumption and capital income; family income taxation; alternative approaches to the taxation of emission; and the taxation of resource rents.

Session

Semester 2 Intensive
7, 8 & 17, 18 October 2014

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

Assessment

  • Class Participation and Presentation (10%)
  • 5,000-6,000 Word Essay (90%)

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). 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 Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of International Taxation | Master of Taxation | Graduate Diploma in International Business Law | Graduate Diploma in Taxation | Master of International Business and Law