Tax law is frequently perceived as a formidable discipline reserved only for accountants and those with a passion for organization and detail. This reputation, however, should not dissuade potential students. It can be argued that the popular apprehension towards tax law comes from a rather late introduction to the subject. Most law students only encounter tax law in their 2L or 3L years, and are understandably hesitant to risk their GPA on such a complex topic.
But the essentials of tax law can be rendered more approachable and engaging right from their first introduction. There’s no need to rely on the rote recitation of the tax code or abstruse concepts like EBITDA. By introducing elements like characters, stories, economics, and policy-driven problem solving, we can make tax law far more engaging to undergraduates.
Consider the example of Drexel Kline School of Law, where a novel approach to tax education is being taken in the form of a tax theory and policy course. This undergraduate program focuses on teaching students about how public policy motivates and influences tax initiatives. The course looks at real-world tax issues ranging from tax filing problems to the challenges of financing sports venues with public funds.
This approach allows students to view tax policy through a practical lens, and not merely as a dry interpretation of the 7,000-page tax code. The goal is to enlighten students on how the public genuinely interacts with tax policy, either via paying taxes or receiving benefits derived from this policy.
This approach is particularly valuable at Drexel Kline, a unique institution that offers an undergraduate degree in law. The program seeks to overcome the existing academic isolation of law, and especially tax law by attracting a wider array of talent into the legal profession. Students are introduced to the diverse potential of legal careers straight out of high school, bypassing the traditional requirement of a four-year degree and the LSAT.
One of the vital goals of such a program is to overcome common misconceptions about tax law. Everyone is subject to taxation, so a well-rounded comprehension of tax policy should not be considered beyond anyone’s grasp. Moreover, it’s equally important for students to be able to freely question the aspects of tax policy that strike them as problematic.
However, the dwindling interest in career paths involving tax law represents a significant ‘brain drain’. To ensure the endurance of the legal and tax professions, there’s a dire need to attract and nurture diverse talent. By introducing law and tax law early in the academic cycle and breaking down pre-conceived notions about these subjects, initiatives like Drexel’s undergraduate law programs can make legal education more inclusive.
It’s upon both educational institutions and professional bodies to adopt and advocate for such leaning models. This could help to diversify the pool of applicants and lead to a legal system and tax polices that reflect a myriad of perspectives.
For more detailed insight, read the full account by Andrew Leahey, a tax and technology attorney, principal at Hunter Creek Consulting, and adjunct professor at Drexel Kline School of Law here.