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Tax Reform and Development (LAWS70162)

Graduate coursework level 7Points: 12.5Not available in 2024

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Overview

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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: 30 January 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

AND

Code Name Teaching period Credit Points
LAWS50046 Taxation Law and Policy
Semester 1 (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: 30 January 2024

Assessment

DescriptionTimingPercentage

Assessment 1: Class presentation

Throughout the teaching period10%

Assessment 2: Short written assignment

15 April10%

Assessment 3, Option 1: Take-home examination 

  • 5000-6000 words
1 - 4 May80%

Assessment 3, Option 2: Research paper on a topic approved by the subject coordinator

  • 8000 words
17 June80%
Hurdle requirement: A minimum of 75% attendanceThroughout 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: 30 January 2024

Quotas apply to this subject

Dates & times

Not available in 2024

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: 30 January 2024

Further information

Last updated: 30 January 2024