POL30620 The Politics of Taxation

Academic Year 2019/2020

The purpose of the module is to examine who pays taxes, how much they pay, who gets away with not paying taxes, and to understand the politics of how these outcomes are shaped politically.
Whether governments want to maintain security, invest in production, spend on social services, or reduce inequality, none of it is possible without having enough public money available.
But countries have varied a great deal from each other, and over time, in the way they organise tax policy.
This course opens up analytical frameworks for understanding how and why countries raise a lot or a little in revenue, and how effective and efficient governments are in doing this. We explore how conflicting interests and preferences are managed through political representation and the exercise of power both directly and indirectly. Finally, we ask what the consequences are for the quality of government, the scale of inequality in the society, and citizens' overall well-being.

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Curricular information is subject to change

Learning Outcomes:

Students will:
- gain analytical insight into who pays for the state and why;
- learn how political struggles, power inequalities, and institutional design shape tax decisions;
- acquire comparative understanding of variation in levels and rates of tax;
- understand contemporary debates about tax avoidance, tax evasion, and tax havens;
- be able to situate this knowledge into wider debates about political representation, inequality, and development.

Indicative Module Content:

Tax policy is at the heart of many of the most prominent debate in contemporary politics. This module asks questions such as:
• Why has the amount of tax levied on people’s income varied so much across countries and over time?
• What does it take for states to be able to tax effectively, especially when they can’t easily see who earns what or who owns what?
• In a world of liberalized capitalism, how do large corporations and very wealthy individuals avoid tax?
• Who lives in the offshore ‘moneyland’, and why does it matter?
• Why are tax havens tolerated, and is Ireland a tax haven?
• Who makes the rules about who pays what?
• How are the interests and preferences of powerful groups translated into political decision-making?
This module requires consistent attendance and participation in class activities and discussion, and submission of work-in-progress on a topic of your own choosing.

Student Effort Hours: 
Student Effort Type Hours
Lectures

22
Autonomous Student Learning

78
Total

100
Approaches to Teaching and Learning:
Weekly two-hour class, involving a combination of lecture material, class discussion, and student-led activities.
 
Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 
Assessment Strategy  
Description Timing Open Book Exam Component Scale Must Pass Component % of Final Grade
Examination: Two-hour exam 2 hour End of Trimester Exam No Standard conversion grade scale 40% No

50
Essay: One essay based on development of weekly work for classes Unspecified n/a Standard conversion grade scale 40% No

40
Continuous Assessment: Attendance, participation, engagement with in-class work preparatory to both essay and end-of-term exam assessment. Throughout the Trimester n/a Standard conversion grade scale 40% No

10

Carry forward of passed components
No
 
Resit In Terminal Exam
Spring Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 
Feedback Strategy/Strategies

• Feedback individually to students, on an activity or draft prior to summative assessment
• Feedback individually to students, post-assessment

How will my Feedback be Delivered?

Students submit required written work through Brightspace and receive written feedback on both formative and summative work.