Using the Zero-Waste Circular Economy Module in Federal Taxation

Tracy Noga, Bentley University

Course Description

Gives a broad training in federal income tax law and Treasury Department regulations. Introduces a broad range of tax philosophy, tax concepts and types of taxpayers. Emphasizes the role of taxation in a business decision-making environment for all types of entities. Introduces basic skills of tax planning and tax research.

Explore the Zero-Waste Circular Economy Module [rightarrow

Relationship of the Zero-Waste Circular Economy Module to Your Course

This is a 14 week full semester course. The ideas of sustainability are introduced about half way thorough the course. Tax policy is discussed throughout the semester. The course specific assignment is a capstone understanding of tax policy.

Integrating the Module into Your Course

I integrated the module over several weeks. I didn't do it all at once. And I did it a little bit later in the semester because it was important for them to understand some core specific foundation before we were able to tie it to the idea of sustainability and the problem of sustainability, because this was a tax class and they didn't have a lot of background. It wasn't natural for them to understand how to make the connection between this discipline specifically and the module. So, we introduced the idea of sustainability and the idea of waste. We had a great conversation on the waste audits because they were very passionate about it and they actually were reporting in on their parents and how bad their parents would've been if they had to do it. I included myself and, we said it was a judgment free zone, but they were really all judging me because my waste audit was a little shameful, considering I'm teaching this. But they really enjoyed it. They got into the idea of waste and how it could be addressed in a circular economy and let that ruminate for a little bit. And then we did the gallery tour about a week and a half later, they worked in teams, and I let them do it in class. They really worked as a team to come up with what they wanted to do on their section of the gallery tour. I was really concerned that, if you assign it as a group project, sometimes they divide and conquer and don't really come together. So, I think it was really helpful for each of them to do their area of the production cycle. And then we did the gallery tour in-person in class. We had big posters hanging on the wall and everybody toured around and it was fun. We really got a lot out of that in a good discussion. As part of that debrief, we talked about how some of these ideas, these concerns with each area of the production cycle, could be potentially addressed with tax policy. I introduce them to that idea. The course-specific project was for them to come up with three tax policy ideas at a high level and talk about what the intent of the policy would be, who would be targeted, businesses or individuals, would it be a penalty, would it be a reward, and what are some of the unintended consequences? Because a lot of tax policy doesn't necessarily consider the unintended consequences of what happened. So, they turned in some really great ideas. I was impressed. Overall, they were so enthused about talking about sustainability in a business class. I was really surprised. I thought it was going be a hard sell, and it was not.

What Worked Well

What worked well was the in-person gallery tour. And I know that's not possible with all classes with different modalities, but I think they really came together, and I think they got excited when they worked together in-person in class to come up with what they were going to share in their area of the production cycle. It really got them on board with the entire project. I would also say the waste audit was a great way to introduce the topic because it really got everybody focused on the same page. And they were really, as I mentioned before, passionate about the results and the limitations at Bentley, for those that lived at Bentley, on composting. Composting became a very hot topic. So again, it built some interest.

Challenges and How They Were Addressed

I really didn't have too many challenges. In my mind I thought I would because I thought I was going to have to sell them on the idea of doing this module in a tax class, but I didn't have to do that. They really appreciated the value and how easily it tied to what we were talking about.

Student Response to the Module and Activities

There was a lot of enthusiasm for it. I think it resonated with them. A lot of times they take a class, and at the end of the semester, they brain dumped everything they'd learned. But sustainability is such a huge part of their life and their existence that I think it's very easy for them to take this topic out of class. But it also remains tied to the ideas of taxation that I was trying to teach them. So, I'm pretty confident that they all appreciated the integration of sustainability in what we were learning and how it could make a difference in this discipline.