A History of Tax Education and the Adoption of the AICPA Model Tax Curriculum

Abstract

Tax education, a subset of accounting education formed in the early 1900s, was largely ignored as a discipline until the 1970s. Over time, tax became a more prevalent part of accounting practice and the CPA examination. In 1996, the AICPA developed the Model Tax Curriculum (MTC) to give a practitioner’s perspective on how taxation should be taught in higher education. This chapter provides a history of tax education and the responses of tax educators to the MTC Task Force’s recommendations in 1996 and the revisions in 2007 and 2014. The authors surveyed tax educators five times over 23 years to get a sense of the MTC’s adoption, both in the past and future terms. The authors found that tax educators largely ignored the MTC Task Force’s recommendations. This chapter discusses reasons given by respondents for not following the MTC and offers various strategies the MTC Task Force and others might consider when recommending future tax education reforms.

Citation

Huber, M.M., Shaffer, R., Castrigano, R. and Robson, G.S. (2021), "A History of Tax Education and the Adoption of the AICPA Model Tax Curriculum", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 25), Emerald Publishing Limited, Leeds, pp. 201-220. https://doi.org/10.1108/S1085-462220210000025012