- Origin and analysis of current tax system
- The effects of taxation
- Tax incidence
- Optimal taxation
- Taxation and Efficiency
Lectures &/or on-line
10 - 20%
20 - 30%
20 - 30%
30 - 40%
Students must write both Midterm and Final examinations in order to obtain a passing grade for the course.
To pass this course, students must obtain a minimum of 50% of on invigilated assessments, with the 50% calculated on a weighted average basis.
Invigilated assessments include, in-class quizzes, in-class tests, midterm exam(s) and the final exam.
Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.
- Describe the origin of different types of taxation; income tax, consumption tax, excise tax, payroll tax and property tax
- Analyze the consequences of different forms of individual and corporate taxation on economic decisions and policy making.
- Examine taxation theory models; general, partial equilibrium and two period models.
- Analyze the economics of taxation topics such as equilibrium analysis of incidence, equity and efficiency and optimal taxation theory
Resources provided by instructor from several sources approved by the department
The Economics of Taxation. Bernard Salanie. The MIT Press.
OR textbook approved by the department
AND resources provided by instructor
Courses listed here must be completed either prior to or simultaneously with this course:
- No corequisite courses
Courses listed here are equivalent to this course and cannot be taken for further credit:
- No equivalency courses
Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.
|Institution||Transfer Details||Effective Dates|
|Athabasca University (AU)||AU TAXX 4XX (3)||2018/01/01 to -|
|College of the Rockies (COTR)||No credit||2018/01/01 to -|
|Kwantlen Polytechnic University (KPU)||No credit||2018/01/01 to -|
|Northern Lights College (NLC)||NLC MGMT 2XX (3)||2019/01/01 to -|
|Simon Fraser University (SFU)||No credit||2018/01/01 to -|
|University Canada West (UCW)||UCW ACCT 4XX (3)||2018/01/01 to -|
|University of Northern BC (UNBC)||UNBC COMM 3XX (3)||2018/01/01 to -|
|University of Victoria (UVIC)||No credit||2018/01/01 to -|