Proposals for Assessment in Tax Teaching

Audrey Sharp, University of Auckland
Kalmen Datt, University of New South Wales

This paper is available for download at http://law.bepress.com/unswwps/flrps10/art72/ 

Citation
This paper was published in the Journal of The Australasian Tax Teachers Association Volume 5, No. 1.

Abstract
This article compares the assessment methods used by Atax, a school in the Faculty of Law, UNSW (Atax), and the Commercial Law Department in the Faculty of Business at the University of Auckland (University of Auckland) for undergraduate students. It utilises the main attributes of the methodologies used in each program to offer improved methods of assessment. This proposal is reviewed against the backdrop of the literature to ensure it meets best practice.

The article expresses a view that assessment methods used in the teaching of taxation law need to achieve two goals: student abilities to think critically, solve problems and to be technically competent must be evaluated; and the methods implemented must meet the needs of educators who may themselves be balancing both research and teaching in a subject area that is constantly changing.