Courses starts: 28 September 2020
Week 1: Perspectives on taxation
Week 2: What are the principles and purposes of taxation?
Week 3: Is the state an overtaxing leviathan? Rights and Tax constitutionalism
Week 4: The effects of taxes: behavioural changes and revenue raising
Week 5: Tax incidence: Who pays?
Week 6: Holistic approaches: Economic Optimality and Justice
Week 7: The tax base: Income tax, consumption tax, or both?
Week 8: Taxing capital, taxing corporations? Are wealth taxes a good idea?
Week 9: Compliance: Avoidance, Evasion and taxpayer morale
Week 10: International taxation: Competition, havens and secrecy