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LAWS6170 - Comparative Income Taxation
Faculty of Law (Sydney Law School) - 6 credit points
HECS Band three
EFTSL: 0.125000000
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Department: Law
Offered session(s): 108
Teacher/Coordinator: Prof Tim Edgar

Classes: Aug 6-10 (9-3.30)

Assessment: 8000wd essay (100%)

Comparative Income Tax examines the key structural features of the income tax (tax unit, income, capital gains, fringe benefits, deductions, tax rates, tax accounting, tax expenditures and presumptive taxes). The unit will consider both the policy options in the design of the income tax and the legal implementation of those options. The unit will be primarily issues based, drawing on both developed and developing country examples. The comparative framework for analysis provides an opportunity for identifying the available options for taxing income and assessing the appropriateness of those options or a combination of them. As part of this more general analysis, the unit will identify cultural, constitutional and administrative issues that shape the design of income tax laws. The unit will not consider corporate tax as this is the subject of Comparative Corporate Taxation nor international tax as this is the subject of Comparative International Taxation. Students should gain an understanding of the key design features of the income tax and differences taken by countries in income tax law design.
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