Course

Taxation Theory

Faculty
Commerce & Business Administration
Department
Accounting
Course Code
ACCT 4770
Credits
3.00
Semester Length
15 weeks
Max Class Size
30
Method(s) Of Instruction
Lecture
Online
Hybrid
Typically Offered
To be determined

Overview

Course Description
This course is a study of origins and analysis of current taxation systems covering personal and corporate income taxes, consumption, excise, payroll and property tax. It involves an introduction to economic theories of taxation covering topics such as incidence, optimal taxation and efficiency. Reference will be made to existing tax systems and to empirical studies.
Course Content
  1. Origin and analysis of current tax system
  2. The effects of taxation
  3. Tax incidence
  4. Optimal taxation
  5. Taxation and Efficiency
Learning Activities

Lectures &/or on-line

Means of Assessment

Assignment(s)

10 - 20%

Research Project(s)

20 - 30%

Midterm

20 - 30%

Final examination

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.

Learning Outcomes
  1. Describe the origin of different types of taxation; income tax, consumption tax, excise tax, payroll tax and property tax
  2. Analyze the consequences of different forms of individual and corporate taxation on economic decisions and policy making.
  3. Examine taxation theory models; general, partial equilibrium and two period models.
  4. Analyze the economics of taxation topics such as equilibrium analysis of incidence, equity and efficiency and optimal taxation theory
Textbook Materials

Resources provided by instructor from several sources approved by the department

OR

The Economics of Taxation. Bernard Salanie. The MIT Press.

OR textbook approved by the department

AND resources provided by instructor

Requisites

Prerequisites

ACCT 3370 grade C or better AND ECON 1150 with C or better

Corequisites

Courses listed here must be completed either prior to or simultaneously with this course:

  • No corequisite courses

Equivalencies

Courses listed here are equivalent to this course and cannot be taken for further credit:

  • No equivalency courses

Course Guidelines

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.

(Current)

Course Transfers

These are for current course guidelines only. For a full list of archived courses please see https://www.bctransferguide.ca

Institution Transfer Details for ACCT 4770
Athabasca University (AU) AU TAXX 4XX (3)
College of the Rockies (COTR) No credit
Kwantlen Polytechnic University (KPU) No credit
Northern Lights College (NLC) NLC MGMT 2XX (3)
Simon Fraser University (SFU) No credit
University Canada West (UCW) UCW ACCT 4XX (3)
University of Northern BC (UNBC) UNBC COMM 3XX (3)
University of Victoria (UVIC) No credit

Course Offerings

Summer 2024