Comparative Tax Systems
In this module you 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.
Full module specification
|Module title:||Comparative Tax Systems|
|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. 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.
ILO: Module-specific skills
- 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
- 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
- 6. Demonstrate research skills, analytical skills and critical thinking.
- 7. Demonstrate problem solving skills.
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 activities||30||Attending taught sessions|
|Activities undertaken in preparation for taught sessions||40||Preparation for taught sessions|
|Reflection, reading and preparation for assessment||80||Background reading, critical self-reflection, preparation and submission of a skills portfolio|
|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|
Details of summative assessment
|Form of assessment||% of credit||Size of the assessment (eg length / duration)||ILOs assessed||Feedback method|
|Group Project||10||2,000 words||1-7||Discussion with tutor|
|Final Essay||90||4,000 words||1-7||Individual written feedback|
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 Project (10%) & Essay (90%)||Essay (100%) 4,000 words||1-7||July|
The syllabus covers the following areas:
- Tax System Design and Structure
- Personal Income Taxes
- Corporate Income Taxes
- Capital or Wealth Taxes
- Consumption Taxes
- Environmental Taxes
- Tax complexity and Tax compliance
- Lessons from Tax Reform and Future Directions
Indicative learning resources - Basic reading
- Evans, Hasseldine, Lymer, Ricketts and Sandford, (2017) Comparative Taxation Fiscal Publications, Birmingham
Additional Guidance will be provided by the Module Convener.
Module has an active ELE page?
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). Within this environment, you will also be supported through online discussion forums and activities.
Indicative learning resources - Other resources
- IBFD Tax Research Platform
- OECD Platform
Relevant academic journals:
- British Tax Review
- International Tax Review
- International Tax and Public Finance
- Tax Law Review
- Tax Adviser
- European Taxation
- World Tax Journal
Last revision date