Tax Reform and Development (LAWS70162)
Graduate coursework level 7Points: 12.5On Campus (Parkville)
About this subject
Contact information
June
Lecturers
Professor Miranda Stewart (Coordinator)
Professor Yariv Brauner
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
| Availability(Quotas apply) | June |
|---|---|
| Fees | Look up fees |
Today, attention is increasingly focused on tax reform to deliver revenue for spending on public goods so as to achieve fair and sustainable economic development in countries across the globe. This subject examines tax policy to finance development goals and sustainable governments. The subject addresses budget laws; policy and law design principles for taxation, including equity, market efficiency and tax administration; and key taxes. It will analyse how national governments and international institutions such as the International Monetary Fund (IMF) and Organisation for Economic Co-operation and Development (OECD) engage in tax policy and reform and seek to establish global norms and cooperation in taxation. The subject will present topical case studies of high and low income countries. It will address topical issues including tax transparency and multinational tax avoidance, the role of tax in addressing inequality, and international tax competition and cooperation between nations. It will equip participants from tax, development and international law backgrounds to analyse critically the law and policy of budgets and tax systems and the interaction between the global, national and local levels in tax reform.
Principal topics will include:
- Budget policy and laws, including fiscal balance or deficit, transparency and accountability
- Tax mix, tax structures and types of tax
- Tax policy and design principles: sustainability, efficiency, fairness, simplicity and administrability
- Selected tax policy and law issues for key taxes including the personal and company income tax, sales tax and resource taxation
- Tax incentives for foreign investment
- Tax competition and cooperation, tax avoidance and tax havens
- The domestic and international processes of tax treaties, norms and reform.
Intended learning outcomes
A candidate who has successfully completed the subject should:
- Understand the link between tax and development in the context of budget laws and frameworks
- Understand tax policy and reform goals and principles
- Understand the tax mix, different types of tax and key tax law and design principles and challenges in tax reform at national and international levels
- Be able to analyse critically tax policy and law reform approaches of country governments and international organisations such as the IMF and OECD
- Be able to locate resources in respect of tax reform and development both generally and for particular countries, especially online resources
- Be able to analyse issues in tax reform and make recommendations in a particular context.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
Melbourne Law Masters students: None
JD Students: Successful completion of the below subject:
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS50046 | Taxation Law and Policy |
Semester 1 (On Campus - Parkville)
Semester 2 (On Campus - Parkville)
|
12.5 |
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Additional details
- Class presentation (10%)
- Short written assignment (10%) (11 July)
- Take-home examination (5,000 - 6,000 words) (80%) (10 - 13 August)
or - Research paper (8,000 words) (80%) (17 September) on a topic approved by the subject coordinator
A minimum of 75% attendance is a hurdle requirement.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- June
Principal coordinator Miranda Stewart Mode of delivery On Campus (Parkville) Contact hours 24-34 hours Total time commitment 150 hours Pre teaching start date 23 May 2018 Pre teaching requirements The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 20 June 2018 to 26 June 2018 Last self-enrol date 31 March 2018 Census date 20 June 2018 Last date to withdraw without fail 10 August 2018 Assessment period ends 17 September 2018 June contact information
Lecturers
Professor Miranda Stewart (Coordinator)
Professor Yariv BraunerEmail: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a first come, first served basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of places in subjects will be given as follows:
- To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
- To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.
Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Last updated: 3 November 2022
Further information
- Texts
- Related Handbook entries
This subject contributes to the following:
- Links to additional information
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact law-admissions@unimelb.edu.au for subject coordinator approval.
Last updated: 3 November 2022