Why Tax Systems Differ Between Countries (LAWS90163)

Graduate courseworkPoints: 12.5Not available in 2024

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Overview

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In this subject, students will analyse and compare taxation systems in different countries. The subject looks at what tax systems have in common, how they differ and seeks to explain both the similarities and the differences. It will consider the range of taxes that might be implemented to achieve both revenue and non-revenue raising objectives (income taxes, consumption taxes and wealth taxes as well as taxes to influence behaviour e.g. environmental taxes).

The subject will draw on economic theory but will also consider the significance of historical, legal and social differences, the importance of constitutional constraints, the influence of geography and the importance of politics in the tax debate.

Intended learning outcomes

Students undertaking this subject will critically examine and master the practical application of:



  • the notion of what constitutes a tax and why it is important to identify;
  • the difference between the bases of tax: income, consumption and wealth;
  • the factors that determine the nature of tax systems in different countries, including historical, constitutional, political and social factors;
  • the use of tax systems to achieve non-tax related objectives, such as environmental concerns;
  • how different countries deal with tax evasion and tax avoidance; and
  • problems with implementing tax reform.

Generic skills

  • On completion of the subject, a student will have developed and demonstrated their skills in the following areas: • cognitive skills to demonstrate mastery of theoretical knowledge and critical reflection in the context of academic and professional debates about the design and interpretation of tax systems; • cognitive, technical and creative skills to generate and evaluate complex ideas and concepts at an abstract level and the ability to translate those abstract ideas and concepts and apply them to practical problems and in assessment tasks; • communication and technical research skills to justify theoretical propositions, methodologies, conclusions and professional decisions to specialist audiences in the context of scholarly writing and/or professional advice in assessment tasks; • specialised ability to engage with primary legal materials from a wide variety of jurisdictions; and • highly developed intercultural sensitivity and understanding.

Last updated: 2 April 2025

Eligibility and requirements

Prerequisites

Admission into the MC-JURISD Juris Doctor

AND

All of

Code Name Teaching period Credit Points
LAWS50023 Legal Method and Reasoning
Summer Term (Dual-Delivery - Parkville)
 12.5
LAWS50024 Principles of Public Law
Semester 1 (On Campus - Parkville)
 12.5
LAWS50025 Torts
Semester 1 (On Campus - Parkville)
 12.5
LAWS50026 Obligations
Semester 1 (On Campus - Parkville)
 12.5
LAWS50028 Constitutional Law
Semester 2 (On Campus - Parkville)
 12.5
LAWS50029 Contracts
Semester 2 (On Campus - Parkville)
 12.5
LAWS50031 Legal Theory
Semester 2 (On Campus - Parkville)
November (On Campus - Parkville)
 12.5

AND

One of

Code Name Teaching period Credit Points
LAWS50027 Dispute Resolution No longer available
LAWS90140 Disputes and Ethics
Semester 2 (On Campus - Parkville)
 12.5

Corequisites

None

Non-allowed subjects

Code Name Teaching period Credit Points
LAWS50039 Legal Research
Semester 2 (On Campus - Parkville)
Semester 1 (On Campus - Parkville)
 12.5

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: 2 April 2025

Assessment

DescriptionTimingPercentage

Class participation, including class presentation

During the teaching period10%

Research paper

  • 5000 words
End of semester90%

Last updated: 2 April 2025

Quotas apply to this subject

Dates & times

Not available in 2024

Time commitment details

144

Additional delivery details

This subject has an enrolment quota of 60 students. Your subject enrolment will not be confirmed until the selection process has been run. Selection is conducted on a random basis with outcomes communicated to students shortly after re-enrolment closes.  Please refer to the Melbourne Law School website for more information on the JD Elective selection process.

Last updated: 2 April 2025

Further information

  • Texts

    Prescribed texts

    • Chris Evans et al, Comparative Taxation: Why Tax Systems Differ (2017. Fiscal Publications)
    • Specialist materials may be provided by Melbourne Law School.
  • Available to Study Abroad and/or Study Exchange Students

    This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.

Last updated: 2 April 2025