|
||||||||
|
|
||||||||
|
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 |
|
Status: Official 2002 Last Modified: Tuesday May 07 22:11 SGML to HTML Conversion: Information Technology Services Authorised by: Academic Registrar Email Enquiries: Course_Information@registrar.unimelb.edu.au
![[Undergraduate Handbook]](http://www.unimelb.edu.au/img/sitebar/fill.gif){kind=small}
