Political Economy of Taxation
offered by Oxford University

Public University
1 Campus
Estd. 1096

Political Economy of Taxation
at
Oxford University
Overview

Introduce students to social science methodologies and normative aims used to analyse and assess tax systems

Duration	10 weeks
Total fee	₹19,400
Mode of learning	Online
Course Level	UG Certificate

Political Economy of Taxation
at
Oxford University
Highlights

Earn a certificate of completion from Oxford university

Political Economy of Taxation
at
Oxford University
Course details

Skills you will learn

Taxation Compliance

What are the course deliverables?

Gain an understanding of the political economy of taxation
Understand the factors driving taxation policy change and the justification for these
Present and defend their own views on these issue
Knowledge and understanding of the ways of assessing the taxation system and particular taxes

More about this course

This course explains the tax system and different ways to analyse, interpret and critique it
The course is not intended to teach you everything about the current tax rules and economic implications, but rather to provide a better understanding of the issues
Nevertheless, the course will be illustrated with data and examples primarily from the UK, with a few from the USA
This course provides an overview of the different approaches with the lay person rather than the technical expert in mind
In this short course we will run through the perspectives that social scientists take on taxation
The course will give you the tools to understand different types of taxation and to appreciate their advantages and disadvantages

Political Economy of Taxation
at
Oxford University
Curriculum

Week 1

Perspectives on taxation

Week 2

What are the principles and purposes of taxation?

Week 3

Is the state an overtaxing leviathan? Rights and Tax constitutionalism

Week 4

The effects of taxes: behavioural changes and revenue raising

Week 5

Tax incidence: Who pays?

Week 6

Holistic approaches: Economic Optimality and Justice

Week 7

The tax base: Income tax, consumption tax, or both?

Week 8

Taxing capital, taxing corporations? Are wealth taxes a good idea?

Week 9

Compliance: Avoidance, Evasion and taxpayer morale

Week 10

International taxation: Competition, havens and secrecy

Political Economy of Taxation
at
Oxford University
Faculty details

Dr Doug Bamford

Doug Bamford is author of Rethinking Taxation (Searching Finance, 2014) and several papers on tax justice (including articles in the Journal of Applied Philosophy and Moral Philosophy and Politics). He has taught at OUDCE for several years and blogs at Doug Bamford's Tax Appeal.