This course is available for on-campus & remote (online) learning. All students participate in interactive, real-time classes.
This course explores how the optimal taxation literature can be used to provide practical policy guidance. The course will cover taxes on labour income, consumption, savings and investment, as well as government spending. In each case, we will identify key theoretical and empirical results, drawing both on the academic literature and government papers such as the Henry and Mirrlees Tax Reviews. Students will develop a framework for providing practical guidance on how to improve tax systems and calculate the potential economic benefits from implementing reforms. Examples will be drawn from taxes and income transfer programs implemented in Australia and internationally.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- Apply economic concepts in the design and evaluation of tax and transfer policies.
- Analyse the incentives generated by government policies.
- Understand the key theoretical results in the optimal tax literature and the extent to which these results can be applied to practical questions of public policy.
- Evaluate and assess empirical research on tax and transfer policies reported in journal articles.
- Communicate tax design ideas effectively to technical and non-technical audiences.
Indicative Assessment
- Quiz #1 (20) [LO 1,2,3,4,5]
- Quiz #2 (20) [LO 1,2,3,4,5]
- Essay: Critical analysis of a tax policy issue (20) [LO 1,2,3,4,5]
- Final examination (may be either a written or an oral examination) (40) [LO 1,2,3,4,5]
The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.
Workload
The standard workload for a 6 unit course is 130 hours including in class time and independent study.
Inherent Requirements
None.
Prescribed Texts
Gruber, J. (2022): Public Finance and Public Policy, Worth Publishers, 7th Edition.
Preliminary Reading
The course will draw on a wide range of published research in Australia and overseas.
Abelson, P. (2018): Public Economics: Principles and Practice, 3rd Edition.
Assumed Knowledge
It is assumed that students have already taken graduate-level courses in introductory economics.
Fees
Tuition fees are for the academic year indicated at the top of the page.
Commonwealth Support (CSP) Students
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at Fees.
- Student Contribution Band:
- 34
- Unit value:
- 6 units
If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
Where there is a unit range displayed for this course, not all unit options below may be available.
| Units | EFTSL |
|---|---|
| 6.00 | 0.12500 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.