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Peer Review

Tax Me If You Can

Reviewed:
May 4, 2009 by Business
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Ratings

Overall Rating: 5.0 stars
Content Quality: 4.5 stars
Effectiveness: 4.0 stars
Ease of Use: 5.0 stars
Overview:
Tax Me If You Can includes a 60-minute program comprised of 5 12-minute
videos that involve an examination of tax shelter abuse. Segments include the
following:
  1. Epidemic of Bogus Tax Shelters,
  2. A Game of Cat and Mouse,
  3. Phantom Paper Loss,
  4. Inside the Shelter Machine, and
  5. Cleaning up the Mess.
In addition, several links and a reading list are available that include
articles/interviews about tax shelters, government hearings on tax shelters,
corporate taxation, and tax fairness. Of particular interest is a link to an
update on developments relating to tax abuse from tax shelters. Transcripts can
also be downloaded.
Type of Material:
Case study
Recommended Uses:
The material is appropriate for in-class lecture/discussion and for outside
assignments that could be completed at the individual or group level. The video
portion might be used as an introduction to the discussion of tax law
interpretation or tax avoidance. Some or all of the videos could be shown in
class or assigned for viewing outside of class. This activity could then be
followed by a closer study of the authoritative sources provided in the
accompanying links.
Technical Requirements:
Real Player or Windows Media Player and appropriate hardware to hear audio.
The material can be downloaed via cable or 56K modem.
Identify Major Learning Goals:
The student will develop a better understanding of the abuse of tax shelters
since the 1990's and Congressional attempts to reduce the use of inappropriate
shelters.
Target Student Population:
This module could be used with either introductory or advanced tax students to
introduce and discuss the possible liberal interpretation of tax law and the
related issues of tax avoidance and evasion.
Prerequisite Knowledge or Skills:
To fully appreciate the site some basic tax terminology and concepts would be
useful. This module, however, was originally geared towards the general public.

Content Quality

Rating:
Strengths:
If the module is used in its entirety the extent, ramifications, and struggles
involved in creating and controlling tax shelters can be conveyed quite nicely.
The “Links and Readings” are very good. Tax Me If You Can depicts reality and provides supporting readings.
Concerns:
This module has the potential to provide a possibly complete demonstration of
the concept, be informed by scholarship, provide accurate and adequate
information, and summarize the concept well ONLY if more than the video portion
is used. The video used alone is totally insufficient. It is, however, the
most emphasized/obvious portion of the module.

Potential Effectiveness as a Teaching Tool

Rating:
Strengths:
This site can be very effective as a teaching tool if used properly. This site
could be used to show how tax law can be very liberally interpreted, or even
“manipulated.” To be a truly effective teaching module, however, the “Links and
Readings” should be the emphasized feature and have the most time allotted in
material coverage. Use of Tax Me If You Can should improve learning by
explaining the problem and providing real world examples. The quality of the
videos is very good. By breaking the program into five 12-minute segments,
Tax Me If You Can provides flexibility in use as an effective teaching tool.
Concerns:
The video is the most obvious part of the site and the tendency would be to use
only the video portion which is very biased. The “investigation”, whether justified or
not, is very one sided and uses inflammatory language. To be a valuable
teaching tool the “Links and Readings” must be the primary emphasis.

Ease of Use for Both Students and Faculty

Rating:
Strengths:
The video is engaging and very visually appealing. The site is of high design quality and can be navigated with ease. The supporting links to readings,press releases, and updates provide a comprehensive package for further research and assignments.
Other Issues and Comments:
Tax Me If You Can provides an effective and flexible tool for understanding
the abuse of tax shelters. The videos are of high quality and are arranged so
that individual segments can be accessed easily. However, the video portion
should not be considered the primary content of the module.
Used alone the video presents very biased content. While the video portion
could, in fact, be viewed as quite inflammatory, the “Links and Readings” which
follow are very good. Portions, or all, of the video would be fine to show to
classes or assign students to view on their own as an introduction to be
followed by a closer and much more thorough study of the supporting materials,
particularly the “Links and Readings.”
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