Using Tableau to Analyze the Effects of Tax Code Changes: A Teaching Case for Tax and AIS Courses
Abstrak
This teaching case, using a fictitious large regional accounting firm as the protagonist, enables taxation and accounting information systems (AIS) students to use data analytics software to analyze a large dataset of simulated federal individual income tax returns to identify possible effects of tax changes on different categories of individual taxpayers. Students consider how tax code changes that may decrease or increase individuals' tax position from a past filing year could affect taxpayers, based on income level, number of dependents, filing status, and filing state. Tax return data provided for the case is a large sample representing the population of U.S. tax returns filed, created from a simulation using distributions based on prevailing economic theories about income and most recent tax return filing statistics available from Internal Revenue Service (IRS) Statistics of Income (SOI). In completing the case, students will learn to: 1) develop foundational skills and knowledge related to data analytics and how those skills can be used to visualize data to make it more meaningful, 2) demonstrate understanding of the Internal Revenue Code as it pertains to individual taxation, and 3) demonstrate knowledge of how the Internal Revenue Code affects different types of filers.
Topik & Kata Kunci
Penulis (4)
Deb Sledgianowski
S. Petra
Alexander Pelaez
Jianbing Zhu
Akses Cepat
- Tahun Terbit
- 2021
- Bahasa
- en
- Total Sitasi
- 4×
- Sumber Database
- Semantic Scholar
- DOI
- 10.2308/ISSUES-19-127
- Akses
- Open Access ✓