Excise PG (7557) 3CP

This unit introduces students to the principles and workings of excise taxation.  The course examines the significance of excise to providing Governments with secure streams of revenue, as well as the growing trend to use excise taxation as a means of implementing other policy objectives.  This unit introduces students to the roles of excise, economic considerations, excise and consumption of goods and services, the use of excise to deliver health, environmental and other policy outcomes, administration of excise, and excise compliance approaches.

Students in this unit will acquire knowledge of the principles of excise taxation, the role of excise beyond revenue generation, the considerations in using excise to achieve certain policy objectives, and key requirements in excise administration and in excise compliance models.