IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v10y2001i1p3-13.html
   My bibliography  Save this article

A primer on tax education in the United States of America

Author

Listed:
  • Peggy Hite
  • John Hasseldine

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.

Suggested Citation

  • Peggy Hite & John Hasseldine, 2001. "A primer on tax education in the United States of America," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 3-13.
    • Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:3-13
    DOI: 10.1080/09639280110034734
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09639280110034734
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639280110034734?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Hartmut Kliemt & Bernd Lahno & Christopher Lingle & D. Reisman & Robert Bish & Dean Lueck & Donald Boudreaux, 1992. "Reviews," Constitutional Political Economy, Springer, vol. 3(2), pages 267-287, March.
    2. Susan Ravenscroft & Frank Buckless & Trevor Hassall, 1999. "Cooperative learning - a literature guide," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 163-176.
    3. John Craner & Andrew Lymer, 1999. "Tax education in the UK: a survey of tax courses in undergraduate accounting degrees," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 127-156.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Robyn Tamblyn, 1997. "Medication Use in the Seniors Population: Optimization of Physician Prescribing as a Means of Preventing Drug-related Illness," Canadian Public Policy, University of Toronto Press, vol. 23(s1), pages 147-161, Spring.
    2. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    3. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
    4. Cipriano, Michael & Hamilton, Erin L. & Vandervelde, Scott D., 2016. "Newport Soup Inc.: An interactive inherent risk assessment case," Journal of Accounting Education, Elsevier, vol. 37(C), pages 13-23.
    5. Schoors, Koen, 2003. "The effect of Soviet monetary disintegration on the collapse of trade between members of the Commonwealth of Independent States," Economic Systems, Elsevier, vol. 27(1), pages 1-26, March.
    6. Roger Juchau & Ray Neale, 2001. "Taxation in Australian undergraduate accounting courses: a review and case note," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 27-36.
    7. Margaret Healy & John Doran & Maeve McCutcheon, 2018. "Cooperative learning outcomes from cumulative experiences of group work: differences in student perceptions," Accounting Education, Taylor & Francis Journals, vol. 27(3), pages 286-308, May.
    8. Cayton, Peter Julian A. & Mapa, Dennis S., 2012. "Time-varying conditional Johnson SU density in value-at-risk (VaR) methodology," MPRA Paper 36206, University Library of Munich, Germany.
    9. Bruce Morley, 2016. "Teaching empirical finance courses: A project on portfolio management," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1167157-116, December.
    10. Sidney Weil & Peter Oyelere & Elizabeth Rainsbury, 2004. "The usefulness of case studies in developing core competencies in a professional accounting programme: a New Zealand study," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 139-169.
    11. Evelien Opdecam & Patricia Everaert, 2018. "Seven disagreements about cooperative learning," Accounting Education, Taylor & Francis Journals, vol. 27(3), pages 223-233, May.
    12. Angharad Miller & Christine Woods, 2000. "Undergraduate tax education: a comparison of educators' and employers' perceptions in the UK," Accounting Education, Taylor & Francis Journals, vol. 9(3), pages 223-241.
    13. E. Opdecam & P. Everaert, 2011. "Improving student satisfaction and time spent by team learning in accounting education," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/759, Ghent University, Faculty of Economics and Business Administration.
    14. C. V. Helliar & R. Michaelson & D. M. Power & C. D. Sinclair, 2000. "Using a portfolio management game (Finesse) to teach finance," Accounting Education, Taylor & Francis Journals, vol. 9(1), pages 37-51.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:10:y:2001:i:1:p:3-13. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.