Abstract This paper urges that tax history be included as part of the introductory tax course because history helps explain the complexity of much of the current law. History also can set the stage for understanding how and why the tax law may evolve in response to future changes in taxpayer behavior, in society, in economic conditions, or in political circumstances. Because textbook coverage of tax history is uneven at best, instructors need to consider integrating history into lectures or out-of-class activities. To assist educators, this paper identifies sources of tax history and links these resources to topics typically covered in the introductory tax course. Methods of combining history with other activities are described.
William D. Samson (Sat,) studied this question.