Political Economy of Taxation



Overview

Taxation has a huge effect on our lives. Around 40% of the annual economic activity in the UK goes through the government. Taxation affects us directly by affecting the amount of resources we have and the cost of our purchases. It affects us indirectly by raising revenue which the government can use for expenditure, and by affecting the prices of everything we buy and sell.

Does the government tax too much? Or too little? Should the rich pay more in tax? How do taxes affect behaviour? What are the advantages of taxing income over consumption? Are tax havens a good thing or a bad thing?

This course explains the tax system and different ways to analyse, interpret and critique it. The course is not intended to teach you everything about the current tax rules and economic implications, but rather to provide a better understanding of the issues. Nevertheless, the course will be illustrated with data and examples primarily from the UK, with a few from the USA. 

Many people assume taxation is too technical for them to understand, and when it comes to some of the literature they might be right. However, this course provides an overview of the different approaches with the lay person rather than the technical expert in mind.

In this short course we will run through the perspectives that social scientists (and sometimes philosophers) take on taxation. The course will give you the tools to understand different types of tax and to appreciate their advantages and disadvantages. No prior knowledge of economics is required, and you will not need to do any equations or computer modelling.

Programme details

First live webinar: 25 April 2024, 2.00-3.00pm (UK time)

Week 1: Perspectives on taxation

Week 2: What are the principles and purposes of taxation? 

Week 3: Is the state an overtaxing leviathan? Rights and tax constitutionalism

Week 4: Who really pays the tax?

Week 5: The effects of taxes: behavioural changes and revenue raising

Week 6: How should we assess the tax system?

Week 7: The tax base: Income tax, consumption tax, or both?

Week 8: Taxing capital, taxing corporations? Are wealth taxes a good idea?

Week 9: What about non-compliance? Avoidance, evasion and taxpayer morale

Week 10: International taxation: Competition, havens and secrecy

Certification

Credit Application Transfer Scheme (CATS) points 

To earn credit (CATS points) for this course you will need to register for credit and pay an additional £30 fee. You can do this by ticking the relevant box at the bottom of the enrolment form or when enrolling online. If you do not register for credit when you enrol you have up until the course closes to enrolments to pay the £30 fee. Students who do not register for CATS points prior to the start of the course can apply retrospectively from the January 1st after the current full academic year has been completed.

See more information on CATS point

Coursework is an integral part of all online courses and everyone enrolled will be expected to do coursework, but only those who have registered for credit will be awarded CATS points for completing work at the required standard. If you are enrolled on the Certificate of Higher Education, you need to indicate this on the enrolment form but there is no additional registration fee. Students who register for CATS points will be posted a Record of CATS points on successful completion of their course assessment.

 

Digital credentials

All students who pass their final assignment, whether registered for credit or not, will be eligible for a digital Certificate of Completion. Upon successful completion, you will receive a link to download a University of Oxford digital certificate. Information on how to access this digital certificate will be emailed to you after the end of the course. The certificate will show your name, the course title and the dates of the course you attended. You will be able to download your certificate or share it on social media if you choose to do so. 

Please note that summative assignments are not graded but are marked either pass or fail. 

Fees

Description Costs
Course Fee £285.00
Take this course for CATS points £30.00

Funding

If you are in receipt of a UK state benefit, you are a full-time student in the UK or a student on a low income, you may be eligible for a reduction of 50% of tuition fees. Please see the below link for full details:

Concessionary fees for short courses

Tutor

Dr Doug Bamford

Doug Bamford is author of Rethinking Taxation (Searching Finance, 2014) and several papers on tax justice (including articles in the Journal of Applied Philosophy and Moral Philosophy and Politics). He has taught at OUDCE for several years and blogs at Doug Bamford's Tax Appeal.

Course aims

  • To introduce students to social science methodologies and normative aims used to analyse and assess tax systems.
  • To give students good knowledge and understanding of the types of taxes available to the state, the extent to which they are employed and their advantages and disadvantages.
  • To give students practice in the analysis and critical assessment of possible tax reforms.
  • To give students an understanding of the political economy of taxation.
  • To enable students to understand the factors driving taxation policy change and the justification for these.
  • To enable students to present and defend their own views on these issues.

Teaching methods

Learning takes place on a weekly schedule. At the start of each weekly unit, students are provided with learning materials on our online platform, including one hour of pre-recorded video, often supplemented by guided readings and educational resources. These learning materials prepare students for a one-hour live webinar with an expert tutor at the end of each weekly unit which they attend in small groups. Webinars are held on Microsoft Teams, and provide the opportunity for students to respond to discussion prompts and ask questions. The blend of weekly learning materials that can be worked through flexibly, together with a live meeting with a tutor and their peers, maximise learning and engagement through interaction in a friendly, supportive environment.

Learning outcomes

By the end of the course students will be expected to:

  • have a knowledge and understanding of the ways of assessing the taxation system and particular taxes;
  • have learnt how to offer arguments for and against various types of taxation reform;
  • have gained confidence in expressing ideas in open debate.

Assessment methods

Coursework will consist of:

Either: 

one essay of 1500 words;

or:

two or three smaller essays totalling this amount.

Please note that summative assignments are not graded but are marked either pass or fail. 

Coursework is an integral part of all weekly classes and everyone enrolled will be expected to do coursework in order to benefit fully from the course. Only those who have registered for credit will be awarded CATS points for completing work the required standard.

Students must submit a completed Declaration of Authorship form at the end of term when submitting your final piece of work. CATS points cannot be awarded without the aforementioned form - Declaration of Authorship form

Application

Please use the 'Book now' or 'Apply' button on this page. Alternatively, please complete an Enrolment Form (Word) or Enrolment Form (Pdf)

We will close to enrolments 7 days prior to the first live webinar to allow us to complete the course set up. We will email your joining instructions at that time (7 days before you first live webinar) so you can access the Canvas virtual learning environment (VLE) and watch your first pre-recorded video. Please check spam and junk folders during this period to ensure that these emails are received. 

 

Level and demands

No prior knowledge or qualifications are required to undertake this course. 

The Department's short online courses are taught at FHEQ Level 4, i.e. first year undergraduate level, and you will be expected to engage in private study in preparation for the classes. This may take the form, for instance, of reading and analysing set texts, responding to questions or tasks, or preparing work to present in class. FHEQ level 4 courses require approximately 10 hours study per week, therefore a total of about 100 study hours.

Terms & conditions for applicants and students

Information on financial support