Undergraduate Course: UK Tax System and Policy (LAWS10239)
Course Outline
| School | School of Law |
College | College of Arts, Humanities and Social Sciences |
| Credit level (Normal year taken) | SCQF Level 10 (Year 3 Undergraduate) |
Availability | Available to all students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | This course focuses on the broader questions surrounding the tax system in the UK. This course will introduce students to the UK tax landscape, looking at how income and transactions are currently taxed in the UK. The course will also explore how taxing powers are currently being devolved.
Whilst this course will introduce the UK tax system, its focus will be on tax policy. In particular, the course will explore the features of a good tax system, as well as how the tax system can impact different taxpayers. Relevant topics include tax complexity, efficiency and salience. Overall, this course will seek to encourage students to engage in the critical analysis of the UK system as well as consider reforms.
Students will be assessed in their ability to critically analyse an area of tax policy by drafting a tax policy document on a current tax issue. This course will therefore include both a theoretical study of policy that is put into practice. The policy reports prepared by students may be submitted to a tax policy organisation so their work may help inform and influence the tax landscape of the future.
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| Course description |
An indicative teaching programme is as follows.
Following an introductory topic, the course will be split into two halves: tax policy and the UK tax landscape.
Introductory topic
1. Revenue raising and public spending in the UK
The UK tax landscape
2. Taxation of income (IT, CT)
3. Taxation of wealth (e.g. IHT, CGT, proposals for a wealth tax)
4. Taxation of transactions (e.g. VAT/ Stamp Duties/ Environmental Taxes)
5. Devolved Scottish taxes (e.g. LBTT, Landfill Tax)
Tax design: tax policy
6. 'Fair' and optimal taxation
7. Tax complexity: engagement with the UK tax system
8. Tax salience: engagement with the UK tax system
9. UK taxpayer rights
10. Media influence and public opinion: current issues in tax policy
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
|
Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
Information for Visiting Students
| Pre-requisites | None |
| High Demand Course? |
Yes |
Course Delivery Information
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| Academic year 2022/23, Available to all students (SV1)
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Quota: 32 |
| Course Start |
Semester 2 |
Timetable |
Timetable |
| Learning and Teaching activities (Further Info) |
Total Hours:
200
(
Seminar/Tutorial Hours 20,
Programme Level Learning and Teaching Hours 4,
Directed Learning and Independent Learning Hours
176 )
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| Assessment (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
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| Additional Information (Assessment) |
Students will be assessed by way of a Group Presentation (20%) and an Individual Research Policy Report of 3000 words (80%). |
| Feedback |
Students will receive group and individual feedback on their Group Presentation that can be fed forward to each student's Individual Research Policy Report Policy Report.
Each student will receive an individual mark for their report. |
| No Exam Information |
Learning Outcomes
On completion of this course, the student will be able to:
- Identify relevant areas of tax policy; Apply relevant tax theory to the UK tax system; Reflect upon how the UK tax system impacts on taxpayers
- Research specific questions on tax policy; Identify relevant reading and theory to inform a point of view; Draft a policy report that responds to a current area of interest to the Scottish Government.
- Critically analyse current areas of UK tax system; Identify and offer proposals for tax reform based on their critical analysis.
- Present information about specialised topics to non-specialist audiences; Present information as a group; Communicate with group members in an effective way; To listen to formative feedback and feed this forward into the summative assessment for the course
- Manage time effectively; Work as part of a team effectively and overcome team disputes; Exercise initiative in presenting ideas in an original way. Engage with presentation technology.
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Reading List
James Hannam, What Everyone Needs to Know About Tax (Wiley 2017)
Geoffrey Morse and Sandra Eden, Davies: Principles of Tax Law (Sweet and Maxwell 2020)
James Mirrlees et al., Tax by Design: the Mirrlees Review (IFS 2011) -available freely online
James Mirrlees et al., Dimensions of Tax Design (IFS 2010) ¿ available freely online
Chris Evans et al., Comparative Taxation: Why Tax Systems Differ (Fiscal Publications 2017) |
Additional Information
| Graduate Attributes and Skills |
Research specific questions on tax policy;
Identify relevant reading and theory to inform a point of view;
Draft a policy report that responds to a current area of interest to the Scottish Government.
Critically analyse current areas of UK tax system;
Identify and offer proposals for tax reform based on their critical analysis
Present information about specialised topics to non-specialist audiences;
Present information as a group;
Communicate with group members in an effective way;
To listen to formative feedback and feed this forward into the summative assessment for the course.
Manage time effectively;
Work as part of a team effectively and overcome team disputes;
Exercise initiative in presenting ideas in an original way.
Engage with presentation technology. |
| Keywords | revenue,tax,law,taxation |
Contacts
| Course organiser | Dr Amy Lawton
Tel:
Email: |
Course secretary | Mr Ryan McGuire
Tel: (0131 6)50 2386
Email: |
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