TBF5620

Tax policy and constitutional issues

Mr Vince Morabito

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
Groenewegen P Public finance in Australia, theory and practice 3rd edn, Prentice-Hall, 1990