Teacher's Notes

Theme:
Taxes provide society with public services and goods.

Sub-theme:
Taxation policy has become increasingly complex, and is consistently controversial.

Concepts:

• progressive taxation
• regressive taxation
• broad-based taxation
• income tax
• flat tax

Performance objectives -- this lesson focuses on developing skills at:

• Analyzing the ways in which the income tax has changed over time
• Evaluating the usefulness of current tax systems
• Visualizing how people would react to incentives created by tax shifts

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