BTF5620

Tax policy and constitutional issues

(BUS)

Mr Vince Morabito

12 points + 3 hours per week and private research + Caulfield

Synopsis: The Australian Constitution and relevant case law; the theoretical objectives of taxation policy; concepts such as the tax base, the tax unit, equity, efficiency and simplicity; a critical appraisal of current tax reform proposals.

Assessment: Research project (5000-7000 words): 50% + Examination (open-book, 3 hours): 50%