Module code: LAW3127

Module provider

School of Law

Module Leader

LINDSAY IK Dr (Schl of Law)

Number of Credits


ECT Credits



FHEQ Level 6

JACs code


Module cap (Maximum number of students)


Module Availability

Semester 1

Overall student workload

Independent Study Hours: 122

Lecture Hours: 22

Tutorial Hours: 6

Assessment pattern

Assessment type Unit of assessment Weighting
Examination FINAL EXAM 100

Alternative Assessment


Prerequisites / Co-requisites


Module overview

Taxation and Public Policy will explore basic elements of tax law and a number of the most important contemporary questions in tax policy.  The first part of the course will introduce students to various kinds of taxation including income, consumption, inheritance and corporate taxation and examine some of the advantages and disadvantages of each way of raising revenue and to the legal concepts fundamental to the U.K. tax system.  A second unit will consider how tax burdens may be allocated fairly and explore the history and justification of progressive taxation.  A final unit will consider the challenges of taxing cross-border transactions including the rise of tax competition and attempts by other nations to use the tax system to compete for investment.

Module aims

This module aims to introduce students to basic concepts in tax law and to several important debates in tax policy. Students will learn basic concepts in individual, business and international taxation, including deductions, credits, basis, the realization requirement, and capital gains, consider various theories of how to evaluate the fairness of tax policy, and study the problems of tax evasion and tax competition. Because taxation is a subject that cuts across disciplinary boundaries, the module will consider perspectives from a range of fields including law, economics, political philosophy and history.

Learning outcomes

Attributes Developed
Explain the basic outline of how income is calculated for the purposes of personal and corporate taxation KCPT
Identify arguments for and against adopting a tax base of income, consumption or wealth KCPT
Explain some of the implications of economic theory for tax policy KCPT
Critically evaluate arguments for and against progressive taxation KCPT
Explain what challenges an increasingly globalized economy creates for tax policy KCPT

Attributes Developed

C - Cognitive/analytical

K - Subject knowledge

T - Transferable skills

P - Professional/Practical skills

Module content

I Introduction to Income Taxation

Types of Taxes


Individual income taxation
Business taxation
Taxation as regulation: “Pigouvian Taxes”

II The Distribution of the Tax Burden

The Case for Progressive Taxation
Critiques of Progressive Taxation
The Political Economy of Taxation

III International Taxation

Cross-Border Transactions
Tax Competition 

Methods of Teaching / Learning

The module will be delivered by eleven 2 hour lectures and six 1 hour tutorials.

The students are expected to complete the Essential Reading for each seminar. The reading for each lecture will be limited to a reasonable amount with the expectation then that the students will complete the reading.

Assessment Strategy

A final summative exam will be required for the course; a formative exam will also be provided that will be marked but will not count toward the final grade.

Reading list


Programmes this module appears in

Programme Semester Classification Qualifying conditions
Law with Criminology LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Law with International Relations LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Law LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Law (JD Pathway) LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module

Please note that the information detailed within this record is accurate at the time of publishing and may be subject to change. This record contains information for the most up to date version of the programme / module for the 2017/8 academic year.