Tax policy and constitutional issues
Mr Wayne Gumley
12 points
* 3 hours per week and private research
* Caulfield
Objectives Upon completion of this subject students will have examined in detail the impact of the Australian Constitution on taxation laws and the major taxation policy issues confronting the Australian government. Students will also have developed independent research and writing skills on these topics at an advanced level.
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%
Prescribed texts
Hanks P Australian constitutional law: Materials and commentary 5th edn, Butterworths, 1994
Howard C Australian federal constitutional law 3rd edn, Law Book, 1985
Lane P H A manual of Australian constitutional law 5th edn, Law Book, 1991
Groenewegen P Public finance in Australia, theory and practice 3rd edn, Prentice-Hall, 1990
Head J G Australian tax reform in retrospect and prospect Australian Tax Research Foundation, 1989
Musgrave R A and P B Public finance in theory and practice 5th edn, McGraw-Hill, 1989
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