Subjects 2009
Tax Policy 732730
- Credited Courses: Graduate Diploma in Government Law 178; Graduate Diploma in Government Law 178; Graduate Diploma in International Tax 191; Graduate Diploma in International Tax 191; Graduate Diploma in Legal Studies L08; Graduate Diploma in Tax 187; Graduate Diploma in Tax 187; Master of Commercial Law 504; Master of International Tax 192; Master of International Tax 192; Master of Laws (LLM) 502; Master of Laws (LLM) 502; Master of Tax 742; Master of Tax 742
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.
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| Greg Smith |