Types of Taxes Lesson Plan

• CCSS.ELA-LITERACY.RST.11-12.2

Determine the central ideas or conclusions of a text; summarize complex concepts, processes, or information presented in a text by paraphrasing them in simpler but still accurate terms.

• CCSS.ELA-LITERACY.RST.11-12.4

• Computer with projector
• Copies of the lesson quiz
• Student computers
• Poster board
• Markers
• Index cards with the name of a different type of tax on each one

• Begin this lesson by asking your students to tell you what they know about paying taxes. Allow several students to answer.
• Tell your students they are going to learn about taxes as they watch the Types of Taxes & the US Tax Code: Impact on Microeconomics lesson.
• Play the video for your students and pause it for periodic discussions.
• Start the video from the beginning and pause it the first time at 1:39. Ask and discuss the following as a class:
  • What is microeconomics?
  • What are taxes?
  • What impact do taxes have on the price of goods and the demand for goods?
• Continue playing the video and pause it again at 3:39 to ask and discuss the following:
  • What are the three main types of taxes?
  • What is a regressive tax?
  • What is a progressive tax?
  • How is a proportional tax different from regressive and progressive taxes?
• Continue playing the video and pause it one last time at 5:59. Now, ask and discuss the following as a class:
  • What is an example of a progressive tax in the U.S.?
  • What are some examples of regressive taxes in the U.S.?
  • Why are those taxes classified as regressive taxes?
• Play the rest of the video for your students and answer any questions they have at this point.

• Divide your students into groups of 3-4 for this activity.
• Have one student from each group select one of the index cards to assign a type of tax to each group.
• Instruct the other students in the group to get a poster board and set of markers. Have the groups go to the computers to help with this activity.
• Explain to your students that they are going to learn more about each type of tax by each group creating posters for their assigned type of tax. Let your students know they are going to look for information about their assigned tax on the internet.
• Here are the guidelines for researching and creating the tax posters:
  • Write the type of tax on the top of the poster.
  • Write a short description of the purpose of the tax.
  • Write a short explanation of which group(s) of people are obligated to pay the tax.
  • Write a short description of how the required tax amount is determined for those obligated to pay it.
  • Put a timeline at the bottom of the poster showing when the tax was created and any significant changes to the tax.
• Have each group present their posters to the class. Encourage discussion by asking questions to the presenting groups and students listening.

• Give your students the lesson quiz to complete individually.
• Go over the answers to the quiz together as a class.

• Purpose & Types of Personal Taxes
• How the Government Uses Taxes & Subsidies