Partnership and limited liability company (LLC) entity types are commonplace in the business world. Unfortunately, in many tax classrooms, individual and corporate taxation topics tend to dominate the syllabus. In alignment with the CPA Evolution Model Curriculum, referencing the importance of teaching partnership returns in accounting education,…

This case examines the tax implications of various not-for-profit statuses available to an organization. Students are presented with a case that considers whether the organization currently classified as a 501(c)(7) organization is properly classified, or should be classified as a 501(c)(3) organization, which would allow its members to take…

Many specialized areas exist in the world of accounting education. One of these is the tax case. Considering published cases over the last quarter century, this review summarizes the parameters of this academic niche. The review discusses the specific tax topics that have been touched upon by case authors. The structure of these materials, most of…

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table and discussion of 50 educational tax cases published in six major accounting journals from 2003 to 2021. Cases are classified and discussed by recommended course placement.…

Creating a mindset for research, including the development of professional research skills and critical thinking, is of the utmost importance in preparing students for the business world. To help faculty with this mindset, we discuss novel approaches for incorporating professional research and interactions into the undergraduate classroom,…

This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United States, the authors find that one of the most important influences on the choice of a taxation specialization over other accounting fields is the fascination and interest…

The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100% deduction for eligible property, which also now…

The authors use experiential learning theories to examine college students' acquisition of tax knowledge and tax literacy. Tax knowledge is important because taxation affects virtually all adults, college students are often employed and subject to individual taxation, and understanding taxation and tax planning has both current and future…

The chapter explores the possibilities related to using ChapGPT in tax education. Specifically, we address how tax has historically been taught in higher education and how the use of new and developing artificial intelligence (AI) tools such as ChatGPT can enhance this process going forward. The key takeaway is that AI tools are just that --…

"Advances in Accounting Education: Teaching and Curriculum Innovations" publishes both non-empirical and empirical articles dealing with accounting education. All articles emphasize teaching, learning and curriculum development, and discuss vital matters pertaining to the improvement of accounting programs at colleges and universities.…

This paper discusses a pedagogical approach that incorporates multiple critical topics in the accounting curriculum using an integrated tax research case. Our approach is designed to develop students research, data management and analysis, critical thinking, decision-making, and professional communication skills. These goals are achieved through…

The accounting profession has recognized the need to increase pro bono (free) tax preparation services. Increased pro bono tax preparation services by accountants may address a growing unmet need for free tax preparation services by low-income taxpayers in the United States. One way to foster commitment to free services in the profession is by…

Tax education, a subset of accounting education formed in the early 1900s, was largely ignored as a discipline until the 1970s. Over time, tax became a more prevalent part of accounting practice and the CPA examination. In 1996, the AICPA developed the Model Tax Curriculum (MTC) to give a practitioner's perspective on how taxation should be taught…

This chapter explains a group assignment implemented for the United States and Irish students where the goal was to reflect real-world teams and communication addressing a global tax ethics issue. Students first completed a case on a corporation's tax avoidance strategy and submitted individual write-ups. Then they were assigned to groups with the…

"Advances in Accounting Education" is a high-quality publication of both empirical and non-empirical research that investigates vital matters related to teaching, learning, and curriculum development. By focusing on these topics, the series supports the improvement of accounting programs at colleges and universities, and fosters…