Tax Policy A Soapbox

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Tax Policy -A Soapbox

• Zite Hutton
• Western Washington University
• ATA Midyear Meeting
• February 23, 2008

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Definition of Soapbox

• Soapbox an improvised platform used by a
  self-appointed, spontaneous, or informal orator
  broadly  something that provides an outlet for
  delivering opinions
• Merriam-Webster Online Dictionary
• http//www.merriam-webster.com/dictionary/soapbox

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The Basic Challenge to Students

• Choose a controversial tax issue
• (e.g., national sales tax)
• Take a position on the issue
• Argue for the position and against the opposing
  position.

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The Challenge to StudentsDetails

• Recommend that students argue the position with
  which they do NOT agree. (I never ask students
  for their actual opinion/position.)
• Rules of political correctness are suspended.

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Sample assignment

• This (sample) policy assignment is worth 20
  points, as follows
• Statement of Intention (1-2 paragraphs) to let me
  know the position youre planning to take. This
  is due 2 weeks before your presentation and is
  worth 2 points.

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Sample assignment (continued)

• Paper (maximum 5 pages), worth 9 points. You
  should give enough background and examples of
  your issue to make sure the reader can understand
  your topic, then take a position with regard to
  the issue (you choose you dont have to take the
  position with which you actually agree!), and
  argue why your position is correct and why the
  opposing position is wrong.

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Sample assignment (continued)

• Presentation handouts, worth 9 points. Plan
  your presentation to last approximately 8-10
  minutes. You will (very briefly) present enough
  about your issue so that the class has a basic
  understanding of your issue, then rant and rave
  about why your position is correct and the
  opposing position is incorrect.

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Sample assignment (continued)

• Be sure to argue the issue, not just against the
  problems associated with administration of the
  tax, tax credit, etc.
• You may want to consider potential
  fairness/unfairness to different groups of
  taxpayers.
• If you are suggesting a tax break, where will the
  money come from to cover the cost of the break
  (revenue neutrality)?

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Some Possibilities

• Soapbox presentation only
• Soapbox policy paper only
• Soapbox paper and presentation
• Add statement of intention and/or handouts
• Everything (including the kitchen sink)

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Grading Factors

• Were the issues clearly defined? How strong were
  the arguments?
• How thorough was the analysis and how extensive
  the research? (as appropriate, this includes,
  but is not limited to literature review,
  articles, tax research, proper citations, etc.)
• How well was the material presented to the class?
  Did the presenter have a good understanding of
  the material? Were audience questions handled
  effectively?

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Grading Factors

• Could the audience understand the presentation?
• Was the audience provided with outlines,
  examples, or other material to assist in
  following the presentation? Did the presenter
  make effective use of overheads and other visual
  aids?
• Was the presentation within the time limits?
• Organization and clarity
• Overall evaluation

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• Thank You!
• Zite Hutton
• Western Washington University
• Bellingham, WA 98225-9071
• 360-650-4889
• zite.hutton_at_wwu.edu
• http//www.cbe.wwu.edu/hutton

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Lagniappe

• Top Paper
• On the date an assignment is due, your consulting
  group will (in class) spend a maximum of 5
  minutes determining which of ONE of the
  assignments for the group will be graded.  ALL of
  the assignments will be turned in, clipped
  together, with the one to be graded on top.  I
  will thoroughly evaluate and grade the "top
  paper."  I will then scan the remaining
  assignments for quality and completeness, and
  will determine whether each group member has
  earned a score equivalent to the "top paper" for
  the group, or has earned a lesser score. All
  group members are expected to author at least one
  "top paper" during the quarter.  (Failure to do
  so will be reflected in the course participation
  score for that student.)