General Information

Title: History of Taxation

Subject Area: Social Studies/Economics

SOL 7.7 - Virginia Standards of Learning

The students will describe the role of the governments in the United States economy, with emphasis on:

• provision of public goods and services;
• protection of consumer rights, contracts, and property rights;
• the impact of government taxation, borrowing, and spending on individuals and on the production and distribution of goods and services; and
• the role of the Federal Reserve System and the impact of monetary policy on the money supply and interest rates.

Grade Level: 8

Lesson Topic: The early beginnings of taxation.

Descriptive Overview: Students will see the development of taxes from its very modest beginnings during the Roman Empire to modern day federal income taxes of the United States.

Advantages of Medium: Students will have the opportunity to use on-line resources to examine primary documents and Internet skills to navigate through different sites in their search.

Lesson Specifics

Lesson Objectives/Goals: The student will:

• examine the historical background and sources of the U.S. tax system.
• interpret propaganda posters concerning wartime finance during World War II.

Assumed Skills or Prerequisite Skills: Students should be able to navigate the web and connect to links for research.

Learning Environment:

• Computer lab
• History of Taxation Question Sheet

Instructional Set

Ask student, "What are taxes and why do we have them?" Also, have students give their reaction to the statement- Taxes are a necessary evil."

Gaining Attention: Not applicable

Orienting the Lesson: Not applicable

Stimulating Recall of Prerequisites: Not applicable

Key Questions: Not applicable

Teaching Strategies

1. Distribute the Tax History Question Sheet
2. Connect to A History of Taxation homepage.
3. Once connected to A History of Taxation, have students answer the History of Taxation Questions using the information found at the site.
4. Connect The Tax History Project at the Tax Analysts homepage.
5. NOTE: To receive a background of the Tax History Project, navigate mouse to the content list and select Price of Civilization after connecting to the homepage.
6. Return to the Tax History homepage
7. Select Poster Archive from the content list. Analyze the posters and group the titles that have a similar theme. Discuss different groupings and have students support their choice of groupings.
8. Complete Poster Archive questions from PART II of the History of Taxation Questions Sheet

Terminology/Vocabulary:

Sales Tax
Progressive Tax
Excise Tax
Poll Tax
GNP

Practice: Not applicable

Assessment: Use History of Taxation Questions Sheet to facilitate discussion.

Enhancements

• Create time line using the information from the History of Taxation site. (Students may need to do additional research of sites for dates.)
• Visit the web sites offered at the Suggest Links found at the RESOURCES section of the Tax Analysts Homepage.
• Have questions? Log onto the Tax History Discussion List from the Tax Analysts Home page and contact economists, historians, lawyers and many others with your question or comment.

Extensions

Not applicable