MWSU Lesson Plan Template • 2019 Revision

MWSU Department of Teacher Education

Departmental Lesson Plan Format
Developed November 2018

Step #1 • Lesson Introduction

What pre-assessment and/or pre-observations have you completed to establish the need for this lesson?

The lesson is standards based.

Step #2 • Academic Standard & Objective

STANDARD • Write the standard number and the standard itself verbatim in the box below.

4.E.4.C Explain how the government utilizes taxes to provide goods and services.

OBJECTIVE • Below, translate the standard into an “I can” statement that ALL students will be able to complete
at the lesson’s end.

I can explain how taxes lead to goods and services provided by the government.

Step #3 • Assessment • Match to Standard

1. What formative assessments will occur throughout the lesson to assist you in adapting the lesson during its
delivery for improved student learning?

Teacher observation, gummy bear writing worksheet, tax receipt calculations, class discussion

2. What summative assessment will occur at this lesson’s end to ensure that all students have mastered this
content?
Writing piece

Step #4 • Anticipatory Set • Getting Student Attention

What creative, student-centered activity will you provide to entice students into the content, to motivate them to be
interested in the objective?

Watch Tax Man Max https://www.youtube.com/watch?v=6Q3NPgHZzDo

Money! Where the Money Goes https://www.youtube.com/watch?v=1MeZvhQyTe4

1
 MWSU Lesson Plan Template • 2019 Revision

Step #5 • Materials Identification and Technology Application

MATERIALS • Other than regularly expected lesson materials (books, papers, etc.), list below all supplementary
materials necessary to maximize student learning in this lesson.
Gummy bears
Tax cards
Gummy bear worksheet
Rubric for worksheet

TECHNOLOGY • List below the technology resources that are organically required to maximize student learning
in this lesson — OR — If no technology is being used, defend that decision in the box below.

Computer and projector to play introduction videos

Calculator for finding tax amount

Step #6 • Instructional Strategies with Rationale • Refer to Appendix  as needed.

Instructional Strategy or Student Activity Rationale

This will give us some review of what goods and

services are and some connection to civics, that
is why I chose this activity. It gives a lot of
different connections and learning experiences.
We are going to play this game to start to gain an
understanding of how taxes work. Tax Cards will
show how taxes can take but also give. They will
each have different prompts on cards for
students to take as they pick. Hopefully students
will begin to understand that there are benefits
and challenges for people regarding taxation.

Gummy bear tax game

We will then complete the writing assignment
and have a discussion about how Americans
must make decisions and apply both economics
and civics into their choices on how to spend
Gummy bear tax writing and not spend. Students will write about how
they want to spend their money and how they
think they may have to spend some of it. This will
hep the teacher gauge what they gained out of
the discussion and game.
Students will bring in receipts. We will look at
how much tax there is and talk about where our
tax money goes. This can be tied to math as well
Receipts Review as we look at how much is taken out. Hopefully
this will help to make it real because we will be
uses receipts from their family, themselves, etc.
They can see how being taxed affects them.

2
 MWSU Lesson Plan Template • 2019 Revision

We will “tax” our school day and pretend that our

Services and taxation (taxing our school day example)
class is the the government and give back
through service to the school. This will be done
by taxing our day and giving that time to others.
We will use our taxed time to read to
kindergarteners and be peer buddies. This will
make it real to students that taxes can benefit
others and sometimes we must look and see
what the benefit is to determine if the cost is fair.

Step #7 • Procedures/Activities

Step Gummy Bear Tax Game

What will you say?
I will review with students the difference between goods and services. We will also talk briefly to review about being
a good citizen and civic duties. How could taxes relate to civics? will introduce the game and explain the rules. I will
also ask critical thinking questions and prompt students to think about how the cards they pick affect them and how
it affects others.

What will you/students do?

I will observe and ask critical thinking questions. Students will pick cards and read the description and complete the
action assigned to the card (losing or gaining gummy bears, completing services, etc). They will consider the
causes and effects of these prompts and answer critical thinking questions. Students will also suggest ways this is
connected to civics and being a good citizen.

What critical thinking questions will you be asking?

I will ask, how does this affect you? How does this affect others? How is this related to civics and being a good
citizen? Why do you think this happens? What does this remind you of?

How will this be scaffolded?

It will be scaffolded as we do some review and key points at the start before beginning the game. Then it will be
scaffolded as the teacher answers questions and asks critical thinking questions. If students show great
understanding the teacher can also prompt them to pay attention to how taxes affect those with less in comparison
to those with more gummy bears.

Step Gummy bear tax writing

What will you say?
I will introduce the writing assignment. This will mainly be student-led as they work on their own,
but I will be available to answer questions and prompt with critical thinking questions if I see a student
struggling.

What will you/students do?

Students will write about how they would spend their money. They will compare this to what they may have to
spend money on. I want to see what students gained from the game and how it can be applied to their life and
future. I will walk around and observe and check for comprehension and questions.

What critical thinking questions will you be asking?

How did that affect you? Why do you think that would happen? Why did you make that decision? Why would you
buy that/ not buy that?

How will this be scaffolded?

Students can make bullet points to organize their thoughts before beginning to write. Students can also pair and
share if they are struggling to come up with ideas. There will be some key questions (the critical thinking questions
for example) for students to reference if they are unsure of how to begin.

3
 MWSU Lesson Plan Template • 2019 Revision

Step Receipts Review

What will you say?

I will suggest that taxes affect everyone. I will ask students to find some receipts at home, etc. and bring it into class
so that we can analyze them. I will also bring additional receipts. We will all share stories of ways we have seen
taxes and taxes have affected us.

What will you/students do?

Students will share their background knowledge of taxes and then bring in receipts. They will look at the receipts
and do some math to see how much was taken out for taxes, we will do this as a class together once and then
students will apply it to their own receipts as a small group.

What critical thinking questions will you be asking?

Do you think this seems like a lot/ a little? Why or why not?
How do taxes make you feel?
What good things can come out of being taxed? Bad things?
Did you think taxes were this much or did you think more/less? Why/why not?

How will this be scaffolded?

I will allow them to use calculators if they struggle with the mental and written math. We can do multiple examples
as a group if students are not understanding. I can mix up the groups so there is a stronger person who
understands the material better with someone who is struggling a little bit more. I will also be roaming around to
help. I will also provide a small handout with the steps on it and the formula, so students just plug in numbers and
calculate it. If students are doing very well and understanding the concept and math they can look into percentage
of taxes (example: in Michigan we have 6% sales tax so doing the math to find out that percentage given a formula
and plugging in numbers).

Step Taxing our school day example

What will you say?
I will explain that sometimes our taxes our used to benefit others, such as services. I will explain that we will “tax”
our day and give through service. I will explain that although we are losing some of our time, it is beneficiating the
greater good. We are helping others. I will relate this to how taxes can lead to services and goods are provided by
the government through taxes.

What will you/students do?

Students will discuss the benefits of us taxing our day. Students will peer mentor/read to kindergarteners for the last
15 minutes of the school day.

What critical thinking questions will you be asking?

How is this like the taxes and goods and services we learned about? What is the benefit and wat is the cost, how
do you know this?

How will this be scaffolded?

Students will be paired with a kindergarten and will be able to pick from a variety of offered books. This will allow
them to pick a book they are comfortable reading.

Step Cross-category comparison

What will you say?
I will start a conversation to draw in previous learning and connect it to taxes and goods and services. I will ask
students how the economics of taxes is compared to what we’ve learned about being a citizen and how it has
affected history.

What will you/students do?

Students will compare to other material learned in previous lessons. For example, comparing to civics how paying
taxes is a duty of a citizen. We can also compare to taxation in history such as the Boston Tea party. It can also be
compared to supply and demand and cost benefit analysis. Goods and services are affected by supply and

4
 MWSU Lesson Plan Template • 2019 Revision

demand. There is a cost and a benefit with taxation. We can also talk about how taxes differ depending on where
you live and relate it to geography. For example, in larger and richer areas (ex. NYC) taxes are sometimes higher,
why? The goal is to make connections and compare and contrast to see how different subjects intertwine.
Economics is affected by and affects other topics/ subjects.

What critical thinking questions will you be asking?

How does this compare to what we’ve learned about history events? Civics? Geography?
How has your view on taxes changed? How has it stayed the same? Why?

How will this be scaffolded?

The teacher can suggest certain points to connect it to and remind students of other activities they have done in the
past that could be compared or affected by taxes. The teacher can also answer questions and give clarification as
needed. The teacher will have graphic organizers for the students to take notes and make connections on.

Step #8 • Differentiated Instruction • Refer to Appendix  as needed.

1. How will you enhance or extend the lesson for students who show early mastery?

Students who show mastery will be given a map showing different values of taxes in states on sales. They will
try to think of ways that geography might affect why some states and areas have different sales taxes. The goal
is to see the effect geography can have on economics.

2. How will you adapt or modify the lesson the lesson for students who are struggling?
Students who are struggling will be given additional access to graphic organizers to help them with organization
and coming up with ideas for the written work. Students will also have access to critical thinking prompts to help
them move in the right direction. Students who are struggling can also complete the writing by just putting bullet
points as full sentences rather than writing the writing part as paragraphs, hopefully this will help them stay more
organized and focused. Primarily the main goal of the writing piece is that they can share what they have learned
and less about how proper they write, so less emphasis is on their writing skills and more on their understanding of
the economics. They will also be able to pair and share and peer edit if they are having some difficulties expressing
what they’ve learned or have questions.

3. What additional strategies will you use to assist the process of differentiation?
I will make available graphic organizers, they can use bullet points of sentences of paragraph form to write, and
they can verbally explain their thinking.

Step #9 • Anticipated Problems/Procedures/Management Plan

An anticipated problem is that students may not try as hard during the math and may just copy
off one another in the groups, I will be roaming around and observing so that I can assess
whether students are helping and participating in the activity. If students are not working
productively in the group, I will split the group into pairs with hopes that that will hold individuals
more accountable for contributing. I also anticipate that students could zone out during writing
activity and so if this is a problem I will have the take a few brain breaks to get up and move
around or even have them peer review each other’s work to get them on task and thinking
again.

5
 MWSU Lesson Plan Template • 2019 Revision

Step #10 • Follow-Up Reflection/Next Steps

I will connect this to civics and being a good citizen. I will also use this to jump start
some geography lessons that intertwine into reading and writing lessons and can be
connected to economics in the places and their tax uses and social norms/ ways. This
can also be followed up in math as we do multiplication and addition and subtraction
using taxes and prices.

APPENDIX  • Lesson Strategies & Activities Ideas

 Learning Centers  Word wall

 Lecture & Discussion  Jigsaw
 Multiple Intelligences  Learning Centers
 Mastery Learning  Task Cards
 Close Reading  Multiple Intelligences
 Music and Songs  Think-Pair-Share
 Conferencing  Journaling
 Nonlinguistic Representations  Literature Circles
 Cooperative Learning  Learning Styles Grouping
 Journaling  Student Presentation
 Debate  Open-Ended Project
 Project-based Learning  Educational Technology
 Direct instruction  Sensory Engagement
 Read-aloud  Environmental Cues
 Discovery/Inquiry-based  Task Analysis
 Document-based questions  Chaining & Successive Approximations
 Realia  Scaffolding
 Effective questioning  Guided Practice and Repetition
 Role play/simulations  Invitations
 Generating & testing hypotheses  Behavior Reflections
 Socratic seminar  Paraphrase Reflections
 Graphic organizers  Modeling and Demonstrating
 Guest speakers  Effective Praise
 Student goal setting  Telling, Explaining, and Informing
 Hands-on learning  Do-It Signals
 Homework and practice  Challenges
 Summarizing/note taking  Questions
 Similarities & differences  Other