Search : Index : Faculty of Economics and Commerce : Economics
Prev 316-328 Marketing Economics
Next 316-330 Organisations, Economics and Incentives

 316-329 The Economics of Taxation

Note

Students may not obtain credit for this subject and the subject 316-305 Public Finance (1998 Handbook).

Credit Points

12.5

HECS Band

2

Coordinator

Associate Professor N Norman

Prerequisites

316-202 Intermediate Microeconomics.

Semester

1 (view timetable)

Contact

Two 1-hour lectures and one 1-hour tutorial per week

Subject Description

Topics include review of the economic framework for analysing decision-making; background to the Australian and other relevant taxation systems; issues and controversies in relation to the tax system and taxpayer decisions; objectives of tax collectors and taxpayers; why taxes exist; options and issues concerning tax bases: income, company profits, expenditures, wealth; the economic impact of taxes on work effort, prices, consumption and saving, investment and financial decisions, corporate investment and corporate financing, welfare, the international location of profits, tax avoidance and evasion; economic analysis of taxpayer decisions concerning legal entities, filing procedures, objections and reviews, negotiation strategies; and policy decisions concerning the tax mix, rate structures and administrative options, legal processes.

Assessment

A 2-hour end-of-semester examination (60%), assignments not exceeding 2000 words (20%) and case studies (20%).

Recommended Texts
  • Sandford, C. T. (ed.), Why Tax Systems Differ. Fiscal Publications, Bath UK, 2000.
Search : Index : Faculty of Economics and Commerce : Economics
Prev 316-328 Marketing Economics
Next 316-330 Organisations, Economics and Incentives
 
Status:                   Official 2001
Last Modified:            Wednesday May 23 22:25
SGML to HTML Conversion:  Information Technology Services
Authorised by:            Academic Registrar
Email Enquiries:          Course_Information@registrar.unimelb.edu.au