(3 units). The study of tax systems. Concepts of equity and efficiency in taxation. The optimal design of tax structures using commodity, income, and capital taxes. Additional topics may include political economy of taxation, low-income support, environmental taxes, and tax evasion. This course is equivalent to ECON 5402 at Carleton University. Course Component: Lecture
(3 units). The study of tax systems. Concepts of equity and efficiency in taxation. The optimal design of tax structures using commodity, income, and capital taxes. Additional topics may include political economy of taxation, low-income support, environmental taxes, and tax evasion. This course is equivalent to ECON 5402 at Carleton University. Course Component: Lecture
