Tax Policy (LAWS70319)

Graduate coursework level 7Points: 12.5On Campus (Parkville)

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Overview

Availability(Quotas apply)
March
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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.

Indicative list of principal topics:

  • 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: 4 March 2025

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 2 (On Campus - Parkville)
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 taught at an advanced graduate level and requires a thorough background in common law. While efforts are made to meet the needs of students trained in other fields, teaching and assessment activities are designed to give an advanced and integrated understanding of the discipline of law for legal practitioners, learners and researchers. 

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: 4 March 2025

Assessment

DescriptionTimingPercentage

Class participation

During the teaching period20%

Option 1: Take-home examination

  • 4000-5000 words
17 - 23 April 202580%

Option 2: Research paper on a topic approved by the subject coordinator

  • 5000-6000 words
30 April 202580%
Hurdle requirement: A minimum of 75% attendance is required.Throughout the teaching periodN/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: 4 March 2025

Quotas apply to this subject

Dates & times

  • March
    Principal coordinatorPaul Tilley
    Mode of deliveryOn Campus (Parkville)
    Contact hours34
    Total time commitment150 hours
    Pre teaching start date20 February 2025
    Pre teaching requirementsPlease refer to Canvas LMS to check on the pre-class readings and preparatory learning activities before the teaching period commences. 
    Teaching period20 March 2025 to 26 March 2025
    Last self-enrol date25 February 2025
    Census date21 March 2025
    Last date to withdraw without fail 2 May 2025
    Assessment period ends 6 June 2025

    March contact information

    Teaching Staff:

    Paul Tilley (Subject Coordinator)

    For current student enquiries, contact the Law School Academic Support Office 

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

Please refer to the Melbourne Law Masters enrolment webpage for further information about re-enrolment, 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: 4 March 2025

Further information

Last updated: 4 March 2025