LAWS6170 - Comparative Income Taxation

Objectives

Gain an understanding of the key design features of the personal income tax and differences taken by countries in income tax law design.
Identify the available options for taxing income and assessing the appropriateness of those options from the perspectives of both developed and developing countries, and of both Anglo and civil law countries.
Consider the cultural, constitutional and administrative issues that shape the design of income tax laws.

Content

Tax unit; meaning of income; capital gains tax; fringe benefits tax; deductions; tax rates; tax accounting; tax expenditures; presumptive taxes; non-corporate intermediaries and anti-avoidance provisions.

Session

Semester 2 Intensive
4-6 & 9-10 August 2010

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

1 x 8,000 Word Essay (100%)

Assumed Knowledge

It is recommended that candidates who are not working in the tax area and have not taken an undergraduate tax unit in Australia in the past five years undertake LAWS 6128 - Comparative International Taxation or The Impact of LAWS 6825 - Taxation on Business Structures & Operations before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator.

Textbook

Thuronyi (ed), Tax Law Design and Drafting Vols 1 & 2; Ault and Arnold, Comparative Income Tax

Courses this unit is available in

Sydney Law School