Tax Policy (LAWS70319)
Graduate coursework level 7Points: 12.5On Campus (Parkville)
About this subject
Contact information
April
Lecturer
Paul Tilley (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
Overview
| Availability(Quotas apply) | April |
|---|---|
| Fees | Look up fees |
All governments need robust tax systems capable of funding them. Modern tax systems have also taken on other public policy roles, in income distribution and economic activity, and become integral to governments’ social and economic policies. Tax policy design thus entails a challenging mix of economic, social, legal, accounting and administrative policies - which has become more complex in a world of increasingly mobile capital and labour.
This subject looks at Australia’s tax system and experience with reform over recent decades, comparing it with other countries. The subject will analyse the available tax bases, the interactions between the tax and transfer systems and issues of tax law design and administration.
Principal topics include:
- Introduction to economics, fiscal policy and the processes of government
- Principles, objectives and main concepts in tax policy formulation
- Analysis of the main tax bases in Australia
- Major issues in tax reform in Australia, including in relation to revenue adequacy, economic efficiency, social equity and administrative simplicity
- Interactions between the tax and transfer systems
- The potential of the tax system to pursue environmental objectives
Intended learning outcomes
A student who has successfully completed this subject should be able to:
- Examine and explain key concepts and emerging developments in taxation policy, as well as its economic and legal underpinnings.
- Discuss tax policy concepts, and debate current issues regarding the linkages between taxation policy and wider economic and social policies.
- Interrogate and analyse the principles, factors and processes driving taxation policy in Australia and elsewhere.
- Identify and appraise the major issues in tax policy in Australia and critically evaluate tax policy options in Australian and other countries' contexts.
- Identify, research and critically analyse existing and emerging issues relating to tax policy.
Last updated: 8 November 2024
Eligibility and requirements
Prerequisites
Students must meet one of the following prerequisite options:
Option 1
Admission into a relevant Melbourne Law Masters program
Option 2
Admission into the MC-JURISD Juris Doctor
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS50046 | Taxation Law and Policy | Semester 1 (On Campus - Parkville) |
12.5 |
Have prior knowledge in economics.
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: 8 November 2024
Assessment
| Description | Timing | Percentage |
|---|---|---|
Class participation | During the teaching period | 20% |
Option 1: Take-home examination
| 17 - 20 May 2024 | 80% |
Option 2: Research paper on a topic approved by the subject coordinator
| 29 May 2024 | 80% |
| Hurdle requirement: A minimum of 75% attendance is required. | Throughout the teaching period | N/A |
Additional details
Note: Students must choose assessment from the options listed above. If an option contains parts, all parts must be completed if that option is chosen.
Last updated: 8 November 2024
Quotas apply to this subject
Dates & times
- April
Principal coordinator Paul Tilley Mode of delivery On Campus (Parkville) Contact hours Total time commitment 150 hours Pre teaching start date 20 March 2024 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 17 April 2024 to 23 April 2024 Last self-enrol date 25 March 2024 Census date 18 April 2024 Last date to withdraw without fail 10 May 2024 Assessment period ends 29 May 2024 April contact information
Lecturer
Paul Tilley (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
What do these dates mean
Visit this webpage to find out about these key dates, including how they impact on:
- Your tuition fees, academic transcript and statements.
- And for Commonwealth Supported students, your:
- Student Learning Entitlement. This applies to all students enrolled in a Commonwealth Supported Place (CSP).
Subjects withdrawn after the census date (including up to the ‘last day to withdraw without fail’) count toward the Student Learning Entitlement.
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of waitlisted 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.
Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.
Last updated: 8 November 2024
Further information
- Texts
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in International Tax Course Master of International Tax Course Graduate Diploma in Government Law Course Master of Laws Course Master of Commercial Law Course Juris Doctor Course Master of Tax Course Master of Public and International Law Course Graduate Diploma in Tax - 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-masters@unimelb.edu.au for subject coordinator approval.
- Available to Study Abroad and/or Study Exchange Students
Last updated: 8 November 2024