COURSE DEVELOPMENT PLAN
General information
Course Title
Course Developer
Tax systems
Course Code
Position
EI411
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Name
Position
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End Date
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Created by
Name
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Position
Date
Date
MPC3/1
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Course File Summary
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Slides
*
Video Tapes
Software
*
*
*
Session Plans
Oral Exam Criteria
Attendance Register
Question Bank
Continuous Assessment Criteria
Hand – outs
**
*
Text Books (for lecturer)
Practical/ work documentation
Thesis Exam Criteria
Term Exam criteria
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**
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MPC3/1
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COURSE FILE SUMMARY
Course Information
College / Institute /
Centre
Of Management &
Technology
Department
Programme Title
Bachelor of Business
Administration
Programme
Code
Course Title
Tax Systems
Course Code
# Hours
----------2------------
-----------2------------
Lecture
Marketing &
International Business
EI411
----------3---------------
Lab / Tutorial
Credit
Pre Requisites :
Public Finance EI221
Course Aim
This course aims at making the students familiar with the meaning of the tax system as a
whole and what does the concept of tax means beside identifying the different types of
taxation.
Course Objectives
The course objectives are to introduce the students to a general understanding tax systems,
tax policies and how to put these policies into effect in order to to achieve the
socioeconomic goals of the society.
Staff Requirements
Lectures
Tutorials
Qualifications
Ph.D in Economics
Bachelor in BA Major
Economics
Laboratories / Workshops
MPC3/2
1 of 4
Special Skills
Interpersonal
Computer
Number
1
½
Lecture Schedule
Lecture
#
Week Hrs
Description
1
1
2
Principles of an ideal tax
2
2
2
Classification of tax
3
3
2
Classification of tax (continue)
4
4
2
Taxation and income distribution
5
5
2
Taxation and income distribution (continue)
6
6
2
Taxation and efficiency
7
7
2
7th week exam
8
8
2
Taxation and efficiency (continue)
9
9
2
Efficient and equitable taxation
10
10
2
Efficient and equitable taxation (continue)
11
11
2
Tax Shifting
12
12
2
12th week exam
13
13
2
Tax shifting (continue)
14
14
2
Tax shifting (continue)
15
15
2
Revision
16
16
2
Final exam
Text Books
Code*
Main
Reference
Description
1.class notes and hand notes
2.Harvey Rosen, Public Finance, 8th edition
.Younes el batrik, Tax systems – selected topics, dar elgamya 2001
Reference Books
Code*
Description
Tutorial Schedule
Tutorial
Topic
#
Week
1
1
2
Exercises on Principles of an ideal tax
2
2
2
Exercises on Classification of tax
3
3
2
Exercises on Classification of tax (continue)
4
4
2
Applications on Taxation and income distribution
5
5
2
Applications on Taxation and income distribution (continue)
6
6
2
Applications on Taxation and efficiency
7
7
2
Revision for the 7th week exam
8
8
2
Applications on Taxation and efficiency (continue)
9
9
2
Applications on Efficient and equitable taxation
10
10
2
Applications on Efficient and equitable taxation (continue)
11
11
2
Applications on Tax Shifting
12
12
2
Revision for the 12th week exam
13
13
2
Applications on Tax shifting (continue)
14
14
2
Applications on Tax shifting (continue)
15
15
2
Revision for the final exam
MPC3/2
Hrs
2 of 4
Laboratory Workshop Schedule
Laboratory
Description
# Week
Hrs.
Code
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Computer Usage
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Grading and Assessment Method
Week Points
Written
Oral
Term
Continuous
Thesis
#
Paper
7
30
30
12
20
20
1-15
10
10
16
40
40
Prepared by :
Approved by :
Designation
Designation
Name Dr. Ashraf Salah El Din
Sign
Date
1/9/2011
MPC3/2
Name Dr. Ashraf Salah El Din
Sign
Date1/9/2011
3 of 4
Reading Material
Code*
Description
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* TB : Text Book
RB: Reference Book
ST: Standards / Codes
LN: Lecture Notes
Supplementary Material
Code*
Description
………
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*PR: Periodical
SW: Software
AC: Audio Cassette
Educational Resources
MPC3/2
VT: Video Tape
4 of 4
OS: Overhead Slide
MD: Model
SESSION PLAN COVER PAGE
College Name
College of Management and Technology
Department Name
Marketing and International Business
Course Name
Tax Systems
Prepared by
Name:Dr. Ashraf Salah
El Din
Date: 1/9/2011
Sign:
Approved by
Name: Dr. Ashraf
Salah El Din
Date: 1/9/2011
Sign:
MPC3/3
1 of 3
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 1
Title: : principles of an ideal tax
Learning Outcomes / Abilities Gained*
#
Outcome Description
4 canons of taxation
Principles of an ideal tax
Major elements of tax structure
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 2
Title: classifications of tax
Learning Outcomes / Abilities Gained*
#
Outcome Description
Different ways classifying taxes
Tax base
Tax rate structure
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 3
Title: classifications of tax (continue)
Learning Outcomes / Abilities Gained*
#
Outcome Description
Concepts of the tax systems
Elements of the tax structure
Problem and aim of taxation
Components of tax structure
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 4
Title: Taxation and income distribution
Learning Outcomes / Abilities Gained*
#
Outcome Description
Explanation of the tax incidence
How tases affect the distribution of income
General remarks
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 5
Title: Taxation and income distribution
(continue
Learning Outcomes / Abilities Gained*
#
Outcome Description
Partial equilibrium model
General equilibrium model
Harberger assumptions
Alternative market structure
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 6
Title: Taxation and efficiency
Learning Outcomes / Abilities Gained*
#
Outcome Description
Excess burden defined
General remarks on excess burden
Measuring excess burden with demand curves
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 7
Title: 7th week exam
Learning Outcomes / Abilities Gained*
#
Outcome Description
Examing all topics covered till that
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 8
Title: Taxation and efficiency (continue)
Learning Outcomes / Abilities Gained*
#
Outcome Description
Pre-existing distortion (theory of 2nd best)
The excess burden of a subsidy
The excess burden of income taxation
Differential taxation of income
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 9
Title: Efficient and equitable taxation
Learning Outcomes / Abilities Gained*
#
Outcome Description
Optimal commodity taxation
Equity considerations
Optimal user fees
Natural monompoly
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 10
Title: Efficient and equitable taxation
(continue)
Learning Outcomes / Abilities Gained*
#
Outcome Description
Tax evasion
Tax avoidance
Physic cost of cheating
Risk aversion
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 11
Title: Tax shifting
Learning Outcomes / Abilities Gained*
#
Outcome Description
How to finance government expenditures
Direct taxes and income distribution effects
Indirect taxes and excess burden
Negative and positive effects of imposing a tax
Excess burden and elasticity of demand
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 12
Title: 12th week exam
Hrs: 2 Hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Examing all topics covered till that point
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 13
Title: Tax shifting (continue)
Learning Outcomes / Abilities Gained*
#
Outcome Description
Taxes on producer
Taxes on consumer
Shapes of demand
Shapes of supply
Extreme cases
Degree of competition
Different kinds of taxation
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 14
Title: Tax shifting (continue)
Learning Outcomes / Abilities Gained*
#
Outcome Description
Determination of:
- consumer burden
- producer burden
- tax revenue
By using cases like when:
- marginal cost is increasing
- marginal cost is decreasing
- marginal cost is constant
Hrs: 2 Hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 15
Title: Revision
Hrs: 2 Hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Revision that covers all the details of the subject that have been taken with
direct applications on them
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 16
Title: final exam
Hrs: 2 Hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Examining all topics covered througout this course
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 1
Title: Exercises on Principles of an ideal tax
Hrs: 2 hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
4 canons of taxation
Principles of an ideal tax
Major elements of tax structure
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 2
Title: Exercises on Classification of tax
Hrs: 2 hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Different ways classifying taxes
Tax base
Tax rate structure
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 3
Title: Exercises on Classification of tax (continue
Hrs: 2 hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Concepts of the tax systems
Elements of the tax structure
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 4
Title: Applications on Taxation and income
Hrs Hrs: 2 hours
distribution
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Explanation of the tax incidence
How tases affect the distribution of income
General remarks
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 5
Title: Applications on Taxation and income
Hrs: 2 hours
distribution (continue)
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Partial equilibrium model
General equilibrium model
Harberger assumptions
Alternative market structure
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 6
Title: Applications on Taxation and efficiency
Hrs: 2 hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Excess burden defined
General remarks on excess burden
Measuring excess burden with demand curves
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#:7
Title: revision for the 7th week exam
Learning Outcomes / Abilities Gained*
#
Outcome Description
Revising all topics covered up till this point
Hrs: 2 hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 8
Title: Applications on Taxation and efficiency
Hrs: 2 hours
(continue)
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Pre-existing distortion (theory of 2nd best)
The excess burden of a subsidy
The excess burden of income taxation
Differential taxation of income
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 9
Title: Applications on Efficient and equitable
Hrs: 2 hours
taxation
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Optimal commodity taxation
Equity considerations
Optimal user fees
Natural monompoly
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 10
Title: Applications on Efficient and equitable
Hrs: 2 hours
taxation (continue)
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Tax evasion
Tax avoidance
Physic cost of cheating
Risk aversion
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 11
Title: Applications on Tax Shifting
Hrs: 2 hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
How to finance government expenditures
Direct taxes and income distribution effects
Indirect taxes and excess burden
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 12
Title: Revision for the 12th week exam
Learning Outcomes / Abilities Gained*
#
Outcome Description
Revising all topics covered up till this point
Hrs: 2 hours
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 13
Title: Applications on Tax shifting (continue)
Hrs: 2 hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Taxes on producer
Taxes on consumer
Shapes of demand
Shapes of supply
Extreme cases
Degree of competition
Different kinds of taxation
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 14
Title: Applications on Tax shifting (continue)
Hrs: 2 hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Direct applications through multiple choice questions and true or
false questions on the following:
Determination of:
- consumer burden
- producer burden
- tax revenue
By using cases like when:
- marginal cost is increasing
- marginal cost is decreasing
- marginal cost is constant
Session Plan
*Lecture / Tutorial / Laboratory / Workshop
(* Delete as Appropriate)
Course Particulars
# EI411
Title: Tax Systems
Session Particulars
#: 15
Title: Revision
Hrs: 2 hours
Learning Outcomes / Abilities Gained*
#
Outcome Description
Revision that covers all the details of the subject that have been taken with
direct applications on them
Lecture
Source Material
Text books
Supplementary Material
Educational Resources
White board
Tutorial / laboratory / Workshop (Delete as required)
MPC3/3
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Date
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MPC1/6
Meeting Minutes
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Minutes
[Meeting Date]
[Meeting Time]
[Meeting Location]
Present
1
2
3
4
5
Agenda topics
[Time allotted]
[Agenda topic]
DISCUSSION
CONCLUSIONS
ACTION ITEMS
PERSON RESPONSIBLE
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DEADLINE
[Time allotted]
[Agenda topic]
DISCUSSION
CONCLUSIONS
ACTION ITEMS
[Time allotted]
PERSON RESPONSIBLE
DEADLINE
PERSON RESPONSIBLE
DEADLINE
[Agenda topic]
DISCUSSION
CONCLUSIONS
ACTION ITEMS
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