Principles of Tax Policy and Design

This foundational course introduces the core principles that guide the creation of effective and equitable tax policy. We will explore the various goals of taxation—revenue generation, economic efficiency, and income redistribution—and the inherent trade-offs between them. The course examines the key criteria for a "good" tax system, including simplicity, fairness, and administrative feasibility. By understanding the theoretical underpinnings and practical constraints, participants will be equipped to critically evaluate existing tax structures and propose reforms that align with broader fiscal and economic objectives.