Context

Stemming from the "fees-must-fall" protests of a few years ago, Government has attempted to improve the subsidy framework for access to tertiary education for income-compromised households. However, the strategies pursued to date fall short of the protest demands for free higher education.

Assignment

Your task is to develop an approach thatat a minimumachieves the goal of free higher education for those who would benefit from it.

The proposal should address questions of Taxation (mobilising resources for social interventions)

1. Describe the purposes of tax policy
2. Review the range of methods by which revenue can be mobilised and optimised for free education
3. Explain the role played by consent in tax policy and how this influences the design of the system of taxes for education
4. Describe range of tax bases that may exist and the need for specific taxes applicable to each
5. Describe the influence of tax policy on education and welfare
6. Explain the risks associated with the use of Tax Expenditure Subsidies as a substitute for direct expenditure programmes