Economics of Tax Policy

14 March 2013

Professor Patricia Apps delivers this October intensive which provides an understanding of the economics of tax design and the evaluation of existing tax and social security systems.

Economics of Tax Policy places an emphasis on the importance of analysing tax systems based on empirically supported models of household structure and of the impact of changes in family structure on labour supply and saving decisions over the life cycle.

Topics covered include:

  • optimal linear and piecewise linear income taxation
  • nonlinear taxation
  • family income taxation
  • consumption taxes
  • capital income taxation
  • environmental taxes
  • social security and welfare payments
  • pensions and superannuation
  • "excess returns" taxation
  • international comparisons of the tax and pension systems of selected OECD countries


Semester 2 Intensive17, 18 & 24, 25 October 2013


  • 1 x 5,000 word research essay (80%)
  • Problem-based assignments and class presentation (20%)

Economics of Tax Policy is available to study through the following Sydney Law School degree programmes:

Legal practitioners can count this unit of study towards Mandatory Continuing Legal Educaiton (MCLE) or Continuing Professional Development (CPD).

Candidates can also enrol in this subject on a Legal Professional Development (LPD), Single Unit Enrolment or Cross-Institutional basis.

Candidates can elect to complete the assessment, claim the MCLE or CPD points and then count the unit towards a degree at a later stage.

Alternatively, candidates can elect not to complete the assessment but still claim the MCLE or CPD points.

For further enquiries or to apply or enrol, please contact the Postgraduate Team.

Contact: Greg Sherington

Phone: +61 2 9351 0202

Email: 7446151279252f273a2b0233242a18051e29140336356036155e4b251d