Duke University 2009-2010 - Office of the Registrar - Duke University

surrounding aid effectiveness. Emphasis on group discussion, with occasional mini-lectures, student presentations,
debates, case studies, and a final simulation exercise. Instructor: P. Pomerantz. Variable credit.
383F. The Role of Global Programs in International Development. Examines and contrasts different types of global
programs, focusing on those involving global public goods. Course will: explore the complexity of defining global
public goods; trace the evolution and motivations for global programs in general and several of the programs in
particular; examine how selected programs are managed and financed, including the increasing practice of publicprivate
partnerships; and analyze the emerging contradictions and/or complementariness between global programs and
country-specific development strategies and programs. Includes individual and/or small group presentations. Students
select a prominent global program and examine if and how the program is contributing to overall development efforts
within a specific country/subregional setting. Instructor: P. Pomerantz. Variable credit.
383G. Innovative Policies. Analyzes sampling of innovative policies and programs that initiated to solve major problems
in developed and developing countries. Discusses: crisis, innovation and policy space, leadership, transformation and
transitions, innovation from within and from without, sectoral opportunity, unintended consequences, and the dynamics
of decision making for innovative policies. Uses case-study approach. Discusses policy or set of policies weekly. Uses
group work to discuss, analyze and present the cases. Groups develop case and present it. Also incorporates use of film.
Instructor: R. Fernholz. Variable credit.
384. A-C. Applied Economics Courses - International Development Policy. A. Statistics for Development B. Public
Finance Policy in LDC and Transitional Countries C. Budgeting and Financial Sector Management. Topics of economic
policy aspects of development; including issues of international trade and competitiveness, public finance and
evaluation of public expenditures, banking and financial sector management, privatization, external debt management,
and international capital markets. Instructor: Fernholz, Glenday, Shukla (384B,C), Tham (384A). Variable credit.
384A. Empirical Analysis for Economic Development. Course enables decision makers in the public sector to be
judicious and critical consumers of research results. Focuses on issues in developing countries, where the availability
of the data may be sparse and the quality of the data may be suspect. Course has three key objectives: course provides
a non-technical introduction to basic concepts in empirical analysis, namely regression modeling with single and
multiple variables; uses EXCEL and SPSS, a widely-used software package, to illustrate, practice and apply the
techniques of regression analysis; enables the participants to read and assess the quality of the empirical analyses and
results that are used in reports. Instructor: J. Tham. Variable credit.
384B. Public Finance Policy in LDC and Transitional Countries. Covers the basic theory, policy and practice of public
finance in these economies. Examines economic roles and rationale for government and potential methods of financing
government, the nature of fiscal policy and its relationship to macroeconomic policy is examined, including issues of
foreign aid, debt financing and inflation. Analyzes the approaches to pricing, financing and evaluating public sector
outputs such as roads, water, education and electricity. Reviews and analyzes taxes on trade, consumption, income,
property and natural resources considering their economic efficiency and administrative costs and distributional
impacts. Methods and importance of forecasting revenues are presented. Special topics include the design and role of
tax incentives and environmental taxes. Instructors: G. Glenday, G. Shukla, F. Fernholz. Variable credit.
384D. Comparative Tax Policy. Investigates in detail the design and policy options in the major taxes on consumption
and income, comparing these taxes across countries. Considers impacts of these tax designs on revenues, economic
efficiency, administrative and compliance costs and income distributions. Reviews the principles of taxation, including
those used in allocating taxes to the multiple levels of government in the context of decentralization and across states
in common markets or federal systems. Focuses in detail on value-added taxes and general goods and service taxes, but
turnover and selective sales taxes are also considered. For income taxes, detailed design features covered include the
definition of income, capital gains, employment benefits, business expenses, accounting conventions, inflation
indication, tax integration, international tax harmonization, transfer pricing, thin capitalization and tax incentives. For
all taxes, issues of the treatment of small businesses and the informal sectors are featured. Prerequisite: Public Policy
384B Public Finance in LDCs or appropriate background in public finance or taxation. Instructors: G. Glenday and G.
Shukla. Variable credit.
384E. Comparative Tax Administration. Reviews modern approaches to tax administration for both border and
domestic taxes, and compares approaches across countries. Covers all the major functions of tax administration,
considering legal, technical and managerial issues. The trends in tax administration toward a greater degree of self
assessment, and toward functional and client-oriented organization are themes throughout the course. New trends and
techniques are highlighted, including computerization and e-governance, the design of risk-weighted random audit
selection, and valuation and transfer pricing issues. Core issue is organization of tax administration, including the use
of revenue authorities and the legal frameworks underpinning tax administration and organization. Reviews tax reform
experiences, including planning and change management. Instructors: G. Glenday and G. Shukla. Variable credit.
385. A-F. Social Policy, Environmental Policy and Peace and Conflict Courses - International Development. A. Urban
and Rural Development in Developing Countries B. Structural Adjustment and Poverty C. Development and Social
Sector Reform D. Communities and Sustainable Development E. International Development, Conflict and Cooperation:
Crucial Linkages F. Peace, Conflict and Sustainable Development: The Challenge of Transition. Education, health,
Departments, Programs, and Course Offerings 203