A primer on tax education in the United States of America

Peggy A. Hite · John Hasseldine

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Abstract

The targeted readership of this article are tax educators employed outside the USA and other readers who are interested in tax education and research within the USA. After briefly outlining key features of the US tax system, the article describes the ‘traditional’ approach to tax teaching and documented concerns with this approach. A number of alternative approaches to tax teaching stemming from the work of the Accounting Education Change Commission are described. In addition, a synopsis of prior tax education literature from the USA is presented so that interested readers can further investigate some of the specific techniques described. The pendulum of tax teaching in the USA has swung between a rule-oriented lecture format and a more abstract economic analysis. Now, the current concensus appears to prefer an eclectic approach with a combination of teaching methods, testing techniques, case, economic, and rule-oriented content. Although the underlying tax laws throughout the world obviously differ, it is suggested that the possibility that effective delivery strategies may be universal.

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References

1991Active learning : creating excitement in the classroom 1991Taxes and Business Strategy: A Planning Approach 1997Cooperative Learning for Higher Education Faculty 1990Humanizing the College Classroom: Collaborative Learning and Social Organization among Students 1999Choosing Teaching Methods Based on Learning Objectives: An Integrative Framework 1992Team Learning: A Comprehensive Approach for Harnessing the Power of Small Groups in Higher Education 1996Using active learning in college class : a range of options for faculty 1999Cooperative learning - a literature guide

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