SOLM121 Tax System Design and Policy in Emerging and Developing Economies

Module Description

The module considers tax system design and tax policy issues relevant to emerging and developing countries. It examines tax policy and design issues regarding the choice of taxes, expanding the tax base and expanding the tax net. It considers the political economy of direct and indirect taxes, the incidence of taxation, fiscal federalism and the impact of tax treaties. It also looks at options for reform of existing systems.

Applicable Groupings

• Commercial and Corporate Law LLM
• International Business Law LLM
• Tax Law LLM
• International Tax Law LLM

Credits

15 Credits