Taxation Policy and Practice
In this module you will develop the knowledge and skills necessary to evaluate alternative forms of taxes and their effects on economies and societies. 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.
This module takes a policy perspective on taxation and considers examples from all over the world.
All of the resources for this module are available on the ELE (Exeter Learning Environment).
Students will develop their ability to analyse, research, and to write reports and essays.
Full module specification
|Module title:||Taxation Policy and Practice|
|Duration of module:||
Duration (weeks) - term 1: |
The aim of this module is to develop your analytical and critical thinking skills with particular reference to tax policy. 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. While particular reference will be made to the UK tax system, the module will also give you the opportunity to explore tax policy in other countries and bring under consideration the differing political, social and cultural influences that impact on how tax systems work in practice.
Students will be encouraged to be inquisitive, and critical of contemporary developments; developing their ability to integrate and synthesise different topics and approaches in order to enter into current debates.
ILO: Module-specific skills
- 1. describe, compare, contrast and critically evaluate various key aspects of tax policy including: Alternative contexts (e.g. economic, social, cultural and political) within which tax systems operate features of different forms of taxation and their effects on the economy and society, with particular reference to the UK tax system.
- 2. criticise and challenge theoretical perspectives on various dimensions of taxation
- 3. discuss and critically evaluate extant academic research relating to various key themes in tax policy
- 4. integrate and synthesise module topics to discuss the key issues in taxation theory and practice; comment on the associated current debates, and suggest potential future areas for development
ILO: Discipline-specific skills
- 5. demonstrate powers of research in the academic literature and texts
- 6. demonstrate powers of academic literature critique
- 7. discuss and articulate different perspectives on contemporary issues
- 8. demonstrate powers of integration and synthesis
ILO: Personal and key skills
- 9. use information technology for information retrieval and report production
- 10. demonstrate an ability to work independently as well as in groups, including time management and developing effective and efficient study techniques
Learning activities and teaching methods (given in hours of study time)
|Scheduled Learning and Teaching Activities||Guided independent study||Placement / study abroad|
Details of learning activities and teaching methods
|Category||Hours of study time||Description|
|Scheduled Learning and Teaching||22 (11 x 2 hour lectures)||Lectures|
|Scheduled Learning and Teaching activities||10 (10 x 1 hour)||Tutorials|
|Guided Independent Study||20||Preparation for discussion classes|
|Guided Independent Study||98||Reading and Research|
|Form of assessment||Size of the assessment (eg length / duration)||ILOs assessed||Feedback method|
|Weekly tasks for debate and discussion||In class||1-10||In class|
|On-line activities||Quizzes available through textbook website||1-10||Answers given immediately; additional individual feedback/assistance as required by individual student|
Summative assessment (% of credit)
|Coursework||Written exams||Practical exams|
Details of summative assessment
|Form of assessment||% of credit||Size of the assessment (eg length / duration)||ILOs assessed||Feedback method|
|Group assignment||20||3,000 words||1-10||Generic and individual (group) feedback.|
|Written examination||80||2 hours||1-8||Formal (departmental/ university channels)|
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|
|Group assignment||Individual 2000 word essay||1-10||For submission in August/September assessment period|
|2 hour examination||2 hour examination (80%)||1-8||August/September assessment period|
Where you have been referred/ deferred for the exam, you will the opportunity to take a second exam in the August/ September re-assessment period.
- Nature and forms of taxation, evaluating forms of taxation
- Development of tax policy in different settings
- Specific taxes: Income tax, corporation tax, capital taxes, VAT.
- Taxation, incentives and taxpayer behaviour
- Tax administration, tax avoidance and ethics
Indicative learning resources - Basic reading
Lymer, A and Oats, L. (2015) Taxation Policy and Practice, 22nd Edition, Birmingham, Fiscal Publications.
In addition, various research and practice oriented articles and reports will be recommended and some made available in hard copy throughout the course of the module.
Module has an active ELE page?
Indicative learning resources - Web based and electronic resources
International Bureau of Fiscal Documentation
Indicative learning resources - Other resources
Other resources: Relevant academic journals
- British Tax Review
- International Tax Review
- International Tax and Public Finance
- Tax Law Review
- Tax Adviser
- European Taxation
Last revision date