Lesson Plan
Council for Economic Education

Econ Ed Link: Preparing a 1040 Ez Income Tax Form

For Teachers 9th - 10th
Many learners in high school or in college have part time jobs and learn the concept of gross pay and net pay. Their employers take out taxes at the federal and state level. This lesson takes a common situation and helps students...
Website
Bankrate

Bankrate.com: Taxes

For Students 9th - 10th
This site explores the basics of taxes including finding your tax bracket, income tax calculator, earned income tax, state taxes, states with no income tax, and capital gains.
Handout
Cornell University

Cornell University: Law School: Income Tax Law: An Overview

For Students 9th - 10th
A collection of resources for understanding income tax law, including its roots in the Constitution, federal and state statutes and regulations, judicial decisions, and links to the websites of government and tax agencies.
Activity
Other

Tax and Accounting Sites Directory

For Students 9th - 10th
This is a tax and accounting site directory. Includes links to varied tax information.
Lesson Plan
Alabama Learning Exchange

Alex: Preparing for Tax Day

For Teachers 9th - 10th
This unit is to expose students to different types of earnings, determine gross earning, calculate payroll deductions, and net pay. This project will have students journalize payment of payroll, employer payroll taxes, and payment of...
Article
The Balance

The Balance: Sin Tax: Definition, Their Pros and Cons, and Whether They Work

For Students 9th - 10th
Both the federal government and many state governments impose "sin taxes" that tax items and activities which are considered socially harmful. This article explains these taxes and shows how much states and the federal government raise...
Article
Lectric Law Library

Lectric Law Library: Understanding the Federal Courts

For Students 9th - 10th
This document provides an overview of the organization, operation, and administration of the entire federal court system. The article gives information on the federal judicial branch, the state and federal courts, the structure of the...
Interactive
Annenberg Foundation

Annenberg Classroom: Federal Taxation

For Students 9th - 10th
Check out this interactive timeline documenting the history of federal taxation in the United States.
Lesson Plan
Council for Economic Education

Econ Ed Link: Why Cities Provide Tax Breaks

For Teachers 9th - 10th
Like the state and federal government, local governments offer tax incentives to businesses to help solve economic and/or environmental problems. In this instructional activity, students will explore three different cities and determine...
Article
Independence Hall Association

American Government: Financing State and Local Government

For Students 9th - 10th
Taxes are collected by federal, state, and local governments to pay for a wide variety of services. This article helps students understand where their tax money goes.
Primary
US Government Publishing Office

U.s. Government Publishing Office: Constitution of the United States of America: 16th Amendment Income Tax [Pdf]

For Students 9th - 10th
Read this text of the 16th Amendment, followed by the history of the Amendment and an analysis. (PDF)
Handout
Thomson Reuters

Find Law: u.s. Constitution: Annotation 1: Sixteenth Amendment

For Students 9th - 10th
This article provides the background of the 16th Amendment, which established a federal income tax.
Activity
US Government Publishing Office

Ben's Guide to u.s. Government: Exclusive Powers of the National Government and State Governments

For Students 6th - 8th
Presents a chart contrasting the powers of the National government to the powers of a State government. The powers shared by both levels of government are listed below the chart.
Lesson Plan
Texas State Historical Association

Texas State Historical Association: Federal Government [Pdf]

For Teachers 4th - 8th
An activity guide where young scholars refer to the Texas Almanac, which is free to download, for information needed to complete assigned tasks. In this lesson, they investigate the role the federal government plays in Texas.
Lesson Plan
Internal Revenue Service

Irs: Methods of Filing Lesson Plan

For Teachers 9th - 10th
This lesson plan will help students understand the methods of filing tax returns and the advantages of preparing and transmitting tax returns electronically.
Activity
Constitutional Rights Foundation

Constitutional Rights Foundation: Social Darwinism and American Laissez Faire Capitalism

For Students 9th - 10th
Activity-based resource in which students apply Constitutional ideas to evaluate the Federal State Tax Law as they make a case for or against abolishing the tax. Site contains comprehensive resources on the topic.
Activity
Illinois Institute of Technology

Oyez Project: United States v. Butler (1936)

For Students 9th - 10th
This U.S. Supreme Court case declared the first Agricultural Adjustment Act (AAA) of the New Deal illegal because of the issue of Federalism. This resource provides an abstract containing a concise summary, a link to the full text of the...
Website
US Senate

Joint Economic Committee

For Students 9th - 10th
The Joint Economic Committee, composed of memebers from both the United States Senate and the House of Representatives, reviews economic conditions and recommends improvements in economic policy. The content of the website includes...
Website
Digital History

Digital History: Local Control vs. National Authority [Pdf]

For Students 9th - 10th
One of the debates at the Constitutional Convention centered on whether states or a national government would have greater authority. Read a reconstruction of speeches given by delegates to the convention concerning this important issue....
Lesson Plan
Council for Economic Education

Econ Ed Link: National Budget Simulation

For Teachers 9th - 10th
How would you deal with the national budget if you were the President of the United States? What if there was a national emergency? This site includes a budget simulation on the computer that allows students to make real budget...
Handout
Illinois Institute of Technology

Oyez Project: Mc Culloch v. Maryland (1819)

For Students 9th - 10th
The Supreme Court ruling in this landmark case declared that states could not tax federal institutions.
Website
Other

Litigator's Internet Resource Guide: The Rules of Court

For Students 9th - 10th
A database of the rules, forms, and dockets for both the state and federal court systems.
Website
Digital History

Digital History: Challenges Facing the Nation

For Students 9th - 10th Standards
The new United States had no blueprint to follow in establishing a new democratic government. Read about the challenges facing the new nation, and how it dealt with ways to make the government work.
Website
Independence Hall Association

U.s. History: Unsettled Domestic Issues

For Students 5th - 8th
The new United States government faced many threats to its success. Read this overview of the possible problems.