Schumpeter wrote of taxation that "nothing shows so clearly the character of a society and of a civilization as does the fiscal policy that its political sector adopts." (History of Economic Analysis, 1954).Although the primary function of taxation is to raise revenue to finance the operation of the state, the raising of this revenue gives rise to many issues which lie at the heart of the relationship between the citizen and the state such as: the role of taxation in a market economy who should bear the burden of taxation? what should be taxed - income, consumption, wealth, resources? the role of taxation in achieving outcomes beyond revenue raising including the role of taxation in the... -- Course Website
Instructor: Ms Kathryn James
Prerequisites: Law 1101, Law 2101 and Law 2102
