Chris EvansChris is professor of taxation at UNSW Sydney, Australia, where he teaches and researches in comparative tax law, tax administration, tax policy, and tax reform. Chris is also an international research fellow at the Centre for Business Taxation at Oxford University and an extraordinary professor at the University of Pretoria. He is a co-author of Australian Taxation Law and The Australian CGT Handbook and was General Editor of Australian Tax Review. He was the inaugural Chair of the Asia-Pacific Branch of the UK Chartered Institute of Taxation. He was previously one of Her Majesty’s Inspectors of Taxation in the UK, and an associate director of Chilterns PLC, a UK tax consultancy.<br />
Comparative Tax Systems
The course provides students with a comparative overview of the tax systems of various countries, with a view to developing a conceptual and practical understanding of the reasons why tax systems differ (and why they are sometimes so similar). The objectives of the course are to help students understand the characteristics that tax systems have in common, the areas in which tax systems differ, and the factors (legal, institutional, political, economic, social, and cultural) that cause the similarities and differences. The course covers areas such as tax structures, tax at different government levels, different types of tax (including income taxes, consumption taxes, capital and wealth taxes, and environmental taxes), tax operating costs, tax administration, and tax policymaking and reform.
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