Reverse engineering tax education: How tax practice can inform the classroom experience

Abstract

If the purpose of collegiate tax education is to prepare tax professionals, it should begin with the end in mind. An accurate and up-to-date appreciation of tax practice should inform the formal education that precedes it. Grounded in the theory of situated learning, this paper offers the insights of interviews with junior and senior tax professionals about their work and careers. The results suggest that we need to improve our appreciation for how people learn in their professional careers. Even though there remains value to a generalist appreciation of tax, formal education also needs to help students develop their specialization. Tax education also needs to help students adjust to the technology of tax compliance that they are likely to encounter in practice. Other suggestions are made for the reconsideration of traditional elements of introductory tax courses, based on the reflections of practitioners.