The Taxman and Indirect Taxation

This presentation takes the form of a learning object which contains animated segments to explain indirect taxation when taxes are first applied to the producer or seller and subsequently applied to the consumer or buyer.  Our characters, Aviator Rylan and Aviator Ashleigh have a modernized appearance as they lead students through the poorly understood shifts and sharing of the burdens of taxation.  Each graph and each curve is constructed step-by-step and the resulting parallel shift decreasing the supply or demand curve is shown together with the new equilibrium.   The tax as paid by the buyer or consumer is explained visually and through narration.  This is followed by an explanation of the portion of the tax that is paid by the producer or seller.  Indirect taxation has caused considerable confusion for many students.  In the graphical section, narration accompanies the development of each line of every graph including interactive “hot spots” that pause the narration while launching a definition window.  These pauses in delivery permit learners to review definitions before proceeding.  An additional simulation is included which discusses and directs students through the application of subsidies.   The ability to view this learning object repeatedly has been a salvation to students who are visual learners and students with learning challenges.  The interjection of humour throughout the learning object relaxes students, creates a fun atmosphere and makes the material more palatable.  Drawing a connection between the story line and the economics behind the story triggers memory clues at exam time.  This learning object is first presented to students in class upon completion of the relevant chapter.  Students are able to view this simulation and any other simulations available on the material taught in other chapters.  This material has been placed on a web site that students are able to access at their convenience and as often as they so choose.  Further, these simulations are to be added to an economics course presently under development with the Tecumseh Centre of Brock University which provides distance education to aboriginals in the north. This computer-based teaching technique emphasizes pertinent concepts along with providing an aspect of self-testing.  A very innovative and searchable glossary enables “anytime” clarification thus enhancing learner understanding of the subject matter without losing one’s place is the tutorial.   This learning object is very non-linear by design and is highly interactive and interoperable.  Furthermore, the needs of students with physical and learning challenges have been addressed by incorporating several recognized audio and visual learning techniques.  Usability testing of several prototypes has taken place.  Review by two external subject-matter experts, metadata tagging, and a formal learning impact study have been performed on the original model.  Statistics from the original data will be presented shortly.