Public Finance II: Taxation

Three credits · Undergraduate

An analysis of the role of government in the economy, focusing on revenue and with emphasis on the Canadian situation. Starting with an introduction to taxation and tax policy, the course covers: individual income taxes; corporation taxes; consumption; value- added and sales taxes; property and other taxes; tax reform; the revenue side of fiscal federalism; and the international dimensions of taxation and taxation policies. Prerequisite: ECON 201. Three credits.