Tax Policy - ATAX0401
Faculty: Australian School of Business
School: Australian School of Taxation and Business Law
Course Outline: ATAX0401 Course Outline
Campus: ATAX Campus
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Restricted to students enrolled in Programs 9250 or 9255 or 9260 or 9245 or 9270 or 9200 or 5740 or 9210 or 9230 or 9257 or 9231 or 5231
Excluded: ATAX0301, ATAX0501
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
Recommended Prior Knowledge
Course Objectives
- Concentrates on the development of robust policy formulation and implementation skills with an emphasis on applying those skills to typical tax problems
- Provides a knowledge base to facilitate a systematic approach to evaluating the outcomes of tax decisions, including introduction to relevant economic and distributional concepts for tax analysis
- Develops critical understanding of key concepts and institutions relevant to policy application, including an overview of the Australian tax system and an understanding of its political and institutional context
Main Topics
- Australian tax system
- Economic efficiency
- Equity
- Political and institutional dimensions
- Taxation design in an open economy
- Income and capital taxes
- Domestic consumption and production taxes
Course Texts
Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html