The object of this course is to develop a working knowledge of the basic principles and rules of the income tax system as these apply to individuals. A parallel objective is the discovery of the major policy positions that inform the personal income tax system and the development of the ability to use tax policy analysis to evaluate advantages of, and problems with, the current system. Aspects of the taxation of Indigenous peoples are also considered [3 credits]
The object of this course is to develop a working knowledge of the basic principles and rules of the income tax system as these apply to individuals. A parallel objective is the discovery of the major policy positions that inform the personal income tax system and the development of the ability to use tax policy analysis to evaluate advantages of, and problems with, the current system. Aspects of the taxation of Indigenous peoples are also considered [3 credits]