This tutorial was designed to help students determine marginal tax rates under various circumstances. Content is presented as a sequence of five lessons, 10 self-tests, and a comprehensive assignment. Lesson topics include: 1) Basic Tax Rate Concepts, 2) Multiple Years, 3) Multiple Jurisdictions, 4) Multiple Persons, and 5) More Complex Situtations.
Type of Material:
Tutorial with self-tests and an assignment.
Recommended Uses:
Educational resources that can be incorporated into classroom use in form of lecture notes, exam review, open discussion, research, and role-play assignments.
Technical Requirements:
Browser.
Identify Major Learning Goals:
To provide accounting educators with a comprehensive tutorial on decisions involving marginal tax rates that can be incorporated into their tax, forensic accounting, and related business classes to stimulate discussion, further research, and the development of cognitive and communication skills.
To help tax students calculate the tax liability for C-corporations and for individual taxpayers, as well as for taxes on marginal income.
Target Student Population:
Senior Undergraduate and Graduate Students of Tax, Forensic Accounting, and International Accounting courses.
Prerequisite Knowledge or Skills:
Basic computer skills and a basic math background.
Content Quality
Rating:
Strengths:
Author provides an excellent summary of the computation and usage of marginal tax rates in a concise and engaging manner. The tutorial is well written and easy to read. Content is clear and provides a complete demonstration of the concepts presented. Content is accurate, current, relevant, and informed by scholarship. It includes an adequate amount of material, integrating and summarizing concepts very well. Excellent examples and self-tests reinforce the basic concepts.
Concerns:
None
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
Tax students should be able to see the real influence of income tax rates as they impact more and more income, i.e., marginal tax rates on marginal income. The module is an excellent teaching tool. Concepts are presented progressivly, building on prior concepts and demonstrating relationshipts between concepts. The module is efficient in that teachers and students can learn a lot in a short time.
Concerns:
Students in a first tax course may be overwhelmed, but the material could be assigned near the end of the first course or at the beginning of the second.
Ease of Use for Both Students and Faculty
Rating:
Strengths:
Marginal Tax Rates is very user friendly, informative, entertaining, and visually appealing. The tutorial is very easy to use. All navigation works as intended. Color has been used effectively to break up the text on the screen. Interactivity is achieved through the use of the feedback enabled self-tests. Self-tests can be repeated as necessary as a formative assessment.
Concerns:
Tutorial units basically require just reading the text.
Creative Commons:
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