Global Development, Taxation and Finance SPS5067

  • Academic Session: 2024-25
  • School: School of Social and Political Sciences
  • Credits: 20
  • Level: Level 5 (SCQF level 11)
  • Typically Offered: Either Semester 1 or Semester 2
  • Available to Visiting Students: Yes
  • Collaborative Online International Learning: No

Short Description

This course examines recent and emerging trends in the financing of global development, the instruments and actors involved, and the implications for governance. It begins by exploring the challenges that exist in developing countries to mobilise domestic resources and in doing so, it provides the context for international tax regimes and development financing in the global South. Topics covered in the course can include global tax policy reforms, debt servicing, development bonds, blended finance, and reparative justice.

Timetable

2 hours per week over 10 weeks

Requirements of Entry

None

Excluded Courses

None

Co-requisites

None

Assessment

Case study report, 2,000 words (40%)

Essay, 3,000 words (60%)

Course Aims

The course aims to promote understanding of recent trends in the financing of development and the processes involved. It will encourage critical thinking around how, and to whom, resources are redistributed by activities relating to taxation and private finance, and will build independent research capabilities with which students can investigate problems and solutions for development financing.

Intended Learning Outcomes of Course

By the end of this course, students should be able to:

■ Demonstrate critical understanding of key approaches, policies and tools involved in the financing of development

■ Critically analyse the roles of different actors, including business and governments, in contributing to the financing of development

■ Locate, analyse and synthesise information on case studies relating to the financing of development and present this in a clear and concise form

■ Develop reasoned arguments on the financing of development, supported by rigorous evidence

Minimum Requirement for Award of Credits

Students must submit at least 75% by weight of the components (including examinations) of the course's summative assessment.