Executive Education · Public Policy
Issues in Tax Law Design
Explore the principles, processes and practical challenges of effective tax legislation.
Programme overview
Build your professional perspective.
Well-designed tax laws are fundamental to an effective, equitable, and transparent tax system. Clear and enforceable legislation promotes voluntary compliance, reduces disputes, and provides certainty for taxpayers while enabling governments to achieve their fiscal and socio-economic objectives. This programme equips participants with a practical understanding of the principles of tax law design, legislative drafting processes, and the institutional frameworks that shape tax policy. Through comparative case studies and practical simulations, participants will examine common challenges in tax legislation and develop the skills to draft tax provisions that reflect international best practices and support efficient tax administration.
Learning outcomes
What you will work towards.
- Understand the principles of sound tax law drafting.
- Examine legal frameworks that balance efficiency, equity, and enforceability.
- Identify common pitfalls in tax legislation.
- Explore global examples of innovative and problematic tax laws.
Programme outline
Explore the key topics.
- Fundamentals of Tax Law Design: Equity, Neutrality, Simplicity
- Legislative Processes and Institutional Roles
- Challenges in Drafting Tax codes and Regulations
- Comparative Perspectives: Developed vs. Developing Countries
- Simulation: Drafting a Model Tax Provision
Your next step
Plan your participation.
Ask about availability, programme arrangements or attending with colleagues.