Comparative Taxation
| Module title | Comparative Taxation |
|---|---|
| Module code | BEAM058 |
| Academic year | 2021/2 |
| Credits | 15 |
| Module staff | Dr Chen Lim (Convenor) |
| Duration: Term | 1 | 2 | 3 |
|---|---|---|---|
| Duration: Weeks | 11 |
| Number students taking module (anticipated) | 50 |
|---|
Module description
In this module you develop the knowledge and skills necessary to evaluate alternative forms of taxes and their effects on economies and societies. Â You will consider tax policy from economic, political and legal perspectives and also analyse the practical operation of tax systems including tax administration and ethical issues.
Module aims - intentions of the module
The aim of this module is to develop your analytical and critical thinking skills with particular reference to tax policy. Â Taxation is interdisciplinary and it is important to understand how tax policy comes into being and what factors influence the choices made by governments in designing tax systems. Â The module will also give you the opportunity to explore tax policy in a range of countries and bring under consideration the differing political, social and cultural influences that impact on how tax systems work in practice.
You will learn through a combination of taught sessions and group activities.
Intended Learning Outcomes (ILOs)
ILO: Module-specific skills
On successfully completing the module you will be able to...
- 1. Analyse the economic, cultural and social development of taxation policies in a global setting.
- 2. Evaluate features of different forms of taxation and their effects on the economy and society.
- 3. Critically evaluate various techniques of tax administration for different forms of taxation and in different settings
ILO: Discipline-specific skills
On successfully completing the module you will be able to...
- 4. Explain and justify the need for, and forms of, taxation in all countri
- 5. Discuss the ethical dimension of tax practice in a range of settings.
ILO: Personal and key skills
On successfully completing the module you will be able to...
- 6. Demonstrate research skills, analytical skills and critical thinking.
- 7. Demonstrate problem solving skills.
Syllabus plan
The syllabus covers the following areas:
- Introduction to Tax Policy
- Personal Income Taxes
- Corporate Income Taxes
- Capital or Wealth Taxes
- Consumption Taxes
- Tax Administration
- Influencing Taxpayer Behaviour
- Tax Challenges and Reform
Learning activities and teaching methods (given in hours of study time)
| Scheduled Learning and Teaching Activities | Guided independent study | Placement / study abroad |
|---|---|---|
| 30 | 120 | 0 |
Details of learning activities and teaching methods
| Category | Hours of study time | Description |
|---|---|---|
| Scheduled learning and teaching activities | 30 | Lectures and tutorials |
| Guided independent study | 40 | Preparation for taught sessions |
| Guided independent study | 80 | Background reading, critical self-reflection, preparation and submission the final essay |
Formative assessment
| Form of assessment | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|
| In-class exercises | 20 hours | 1-7 | Tutor feedback |
Summative assessment (% of credit)
| Coursework | Written exams | Practical exams |
|---|---|---|
| 100 | 0 | 0 |
Details of summative assessment
| Form of assessment | % of credit | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|---|
| Two blog posts | 10 | 1,000 words each | 1-7 | Individual written feedback |
| Essay | 90 | 4,000 words | 1-7 | Individual written feedback |
| 0 | ||||
| 0 | ||||
| 0 | ||||
| 0 |
Details of re-assessment (where required by referral or deferral)
| Original form of assessment | Form of re-assessment | ILOs re-assessed | Timescale for re-assessment |
|---|---|---|---|
| Two Blog Posts and Essay (90%) | Essay (4,000 words) | 1-7 | July |
Re-assessment notes
None
Indicative learning resources - Basic reading
Â
Evans, Hasseldine, Lymer, Ricketts and Sandford, (2017) Comparative Taxation Fiscal Publications, Birmingham
Additional Guidance will be provided by the Module Convener.
Indicative learning resources - Web based and electronic resources
You will have access to an online searchable resources database, with links to several eBooks available through the Exeter Learning Environment (ELE). Â Within this environment, you will also be supported through online discussion forums and activities.
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Indicative learning resources - Other resources
Databases:
- IBFD Tax Research Platform
- OECD Platform
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Relevant academic journals:
- British Tax Review
- International Tax Review
- International Tax and Public Finance
- Tax Law Review
- Tax Adviser
- European Taxation
- World Tax Journal
| Credit value | 15 |
|---|---|
| Module ECTS | 7.5 |
| Module pre-requisites | None |
| Module co-requisites | None |
| NQF level (module) | 7 |
| Available as distance learning? | Yes |
| Origin date | 01/01/2016 |
| Last revision date | 25/08/2020 |