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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
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    References listed on IDEAS

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    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)

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