Enhancing the Tax Learning Experience: Identifying and Using Tax Cases in Introductory Courses.
本文提出了一个评估税务案例教学价值的框架，并推荐了多个适合课堂使用的案例，旨在帮助教师提升学生兴趣和学习效果。
Abstract Cases offer students an opportunity to experience how the tax laws work in a variety of actual situations. Moreover, when carefully selected, cases stimulate student interest and facilitate learning in important subject areas. This article presents a framework for evaluating the merit of a particular case for use in the classroom. It also suggests and summarizes several cases for potential use.