Demonstration explains tax liability methods in a classroom setting, facilitating student learning.
ABSTRACT: Once a taxpayer's taxable income has been determined there are three possible methods of determining income tax liability: (1) the regular method using the appropriate tax schedule, (2) income averaging, and (3) maximum tax. This paper presents a method of explaining these methods by means of tax layers which greatly facilitates student comprehension. A notational method is also suggested which facilitates testing of these concepts. Demonstration of the source of tax savings also facilitates student comprehension.
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Richard Bryan Byars (1979) studied this question.
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