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Learning to interpret and reconcile tax authority

Advances in Accounting Education

ISBN: 978-0-7623-1458-4, eISBN: 978-1-84950-519-2

ISSN: 1085-4622

Publication date: 27 June 2008

Abstract

The ability to correctly interpret legal text and reconcile conflicting authorities is an essential skill for students learning to do tax research. As with other complex tasks, these abilities develop more effectively through instruction that focuses on concepts and strategies; contextually relevant and repeated practice; and tailored, explanatory feedback. This chapter describes an innovative, new instructional web resource that incorporates each of these teaching perspectives to help students interpret and reconcile tax law. Scores on in-class exercises suggest that using this tool improves student evaluative skills.

Citation

Larkins, E.R. (2008), "Learning to interpret and reconcile tax authority", Schwartz, B.N. and Catanach, A.H. (Ed.) Advances in Accounting Education (Advances in Accounting Education, Vol. 9), Emerald Group Publishing Limited, Bingley, pp. 95-113. https://doi.org/10.1016/S1085-4622(08)09005-6

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited