A Review of Published Tax Cases: Contents, Value-added and Constraints

Abstract

Many specialized areas exist in the world of accounting education. One of these is the tax case. Considering published cases over the last quarter century, this review summarizes the parameters of this academic niche. The review discusses the specific tax topics that have been touched upon by case authors. The structure of these materials, most of which are common to all accounting cases, is also reviewed in a variety of ways. In addition, the current useability and educational contributions of tax cases is explored against the background of pedagogy in taxation. This supports ideas about areas of need and the broader future of writing cases in this domain. As a reflection on the literature as a whole, this review will not necessarily help faculty select cases nor is it intended to be an endorsement of any particular publication.

Citation

Fogarty, T. (2022), "A Review of Published Tax Cases: Contents, Value-added and Constraints", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 26), Emerald Publishing Limited, Leeds, pp. 175-190. https://doi.org/10.1108/S1085-462220220000026010