Taxes in the United States

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Crystal Smith
Department of Education, College of Southern Nevada
EDU 201: Intro to Elementary Education
Professor Steven Saladino
March 14, 2021
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Table of Contents
Problem ………………………………………………………………………………...……… 2

Appeal …………………………………………………………………………………………. 3

Standards …………………………………………………………………………………… 4

Lesson Plan …………………………………………………….………...………………. 5

Student Sample ……………………………………………………………………………. 10

References ……………………………………………………………………………………11

Vocabulary …………………………………………………………………………………... 14

Reading Passage: How do US Taxes Work? ……………………………………………. 15

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PROBLEM

Schools in the Clark County School District have spent a tremendous amount of money
on infrastructure, hardware, and software in each school. Your school, “ABC
Community School” is, and has been, considered a leader in the district with a
student/computer ratio of 1:1. Each computer is networked with access to a shared file
server, and also has a high-speed digital connection to the Internet. Your school has a
large number of peripheral devices like laptops, scanners, graphic tablets, digital
science probes, PDA’s, and printers, including the 3 items you presented during your
emerging technology slide show project last week. In addition, your school has the
same software loaded on each machine as in the labs at CSN. Basically, you have a
wealth of materials you can draw from to complete this last project.

PROBLEM:

Because of increasing pressure from National, State, and Local education agencies,
and looming budget cuts, the local School Board wants ALL schools in the district to
discontinue using technology in the classroom and concentrate instruction solely on the
subjects needed to pass standardized multiple-choice performance exams.

Your job is to develop a five (5) part proposal that persuades the school board to allow
your school to continue Teaching and Learning with Technology. The final project
will be graded on its originality, complexity, and practicality for use in an educational
setting. Ideally, the focus should reflect an interdisciplinary approach to education, and
display an obvious use of technology across the curriculum area you choose. All written
work must be word-processed, with care being taken to spell and grammar check the
final product. It should be written as if it were to be presented to The Clark County or
other local school board.

Keywords: Technology, classroom, software, Board of Directors, Teaching, Learning

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Appeal

Look around you, what do you see? Daily the world is changing. People are

connecting globally. Nations made up of people or groups from different countries are

now recognized internationally. Scholars of today will have to compete in the

international arena. How will we continue to prepare them to be competitive in the global

environment?

The road is changing rapidly, the question I ask; are schools providing the

opportunity for minds to invent, discover, and dream? District professionals need to

build on the pillars of leadership skills, identify challenges, invest time, and build

community trust with stakeholders. The district needs to take a critical look at

standardized tests. Has this pandemic illustrated the shortcomings of standardized

assessments? Would it be beneficial to be able to see what strategies students use to

think critically, problem solve, and gain insights into how they understand concepts?

The pandemic created the need to redesign instruction in the classrooms. This is

the time to make changes, build on the designs to move learners ahead. Stay the

course, enlarge the plan to achieve 1-to-1 student-to-device ratio. CCSD spent over $23

million on Chromebooks and an estimated $4.8 million for hot spots covered by federal

coronavirus emergency funds to survive the pandemic. Funds were found to enable

putting a device in every child's possession—what a waste of resources to eliminate

them now that the passion has ignited.

According to Lorrie Shepard, “It makes no sense for districts to undertake

separate social-emotional initiatives and separate diversity and racial-justice initiatives

without upholding an approach to instruction and assessment that resonates with these

goals — one that recognizes students’ whole selves, what they are experiencing, and
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how school learning can contribute to their sense of well-being, hope for the future, and

contributions as participating citizens”.1

Standards

Both Nevada Performance Indicators and National Educational Technology

Standards oversee different areas. One develops and employs strategies for

understanding problem solving, computational thinking, and innovators of computational

artifacts, not just using them. The other regulates vital areas where improvements

could be made by updating NSPF procedures. Together, they govern all Nevada

students regardless of age, race, gender, disability, socioeconomic level, preparing for

college and careers in a global digital age.

Performance indicators help understand where they need to improve and work

within the various grades and the instructional regions. Participation penalty

methodology points are issued for accomplishment and problem areas. Improvement

solutions involve identifying, analyzing, and improving to optimize performance, meet

best practice standards, or improve quality and user experience for customers and end-

users.

Whereas The National Educational Technology Standards are divided into

categories for students, teachers, and administrators. Planning technology-based

classroom instruction activities to achieve success in learning, communication, and life

skills are designed toward the standards and performance indicators. Criteria within

each category are to be introduced, reinforced, and mastered by students.

The learning activity will use the adaptive learning technology NewsELA. During

the learning activity Reading, Language Arts, Science, Social Studies (Economic), and

Visual Arts is included. The standards: 6a Students choose the appropriate platforms
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and tools for meeting the desired objectives of their creation or communication, 6.B.5.1

Select appropriate digital tools for learning activities, 1.12.4.2 (I/S) Comprehend, build,

and extend vocabulary using, and 5.B.2.1 Use technologies in learning activities.

LESSON PLAN

• Name of the lesson: Taxes in the United States

• Grade Level Appropriateness: 10-12

• Technology Content Standard Addressed:

 6.B.5.1 Select appropriate digital tools for learning activities

 1.12.4.2 (I/S) Comprehend, build, and extend vocabulary using
 5.B.2.1 Use technologies in learning activities.

• Other Content Standard Addressed:

 SCIENCE, L.12.A.5. Predicting: Students know how to predict patterns of

inheritance. E/S,
 SOCIAL STUDIES, NV.1.0. Civics: Rules and Law: Students know why society
needs rules, laws, and governments.
 NV.6.0. Civics: State and Local Government: Students know the structure and
functions of state and local governments.

• Objective: Students will gain understanding of taxation in the United States and how
the economy depends on citizens and businesses paying taxes from this lesson.
Students will use their computer-assisted drawing tools to illustrate a type of taxation
and how it is applied.

• Materials needed to facilitate the lesson: (Computer adaptive program, NewsELA,

Google forms, Google draw)

• Suggested group size: (Whole group – 20 + students)

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Get started/Drill/Do Now: (What meaningful activity will students

complete as soon as they enter the classroom?)
2 min
Welcome, everyone will have the option of sharing anything on their minds with
the whole class.

Revenue, economy,
5 min Engage/Motivation: (How will student interest be sparked? Is there prior Free-Enterprise Model,
knowledge that should be tapped? Is there vocabulary that must be regulations, Excise And
cleared? Is there brainstorming that students need to complete before the Property Taxes
lesson begins?) (Definitions attach)

Talk about the different types of taxes in the United States, review vocabulary
words.

2-5 min Whole Group Instruction: (Focus lessons [explicit teaching/modeling,

strategy demonstration, activate prior knowledge], shared reading, shared
writing, discussion, writing process.)

Ask the class if they have ever paid taxes, what did they pay taxes on?

10 min Group Practice/Small Group Instruction: (teacher-facilitated group NewsELA

discussion, student or teacher-led collaboration, student conferencing, re-
teaching or intervention, writing process) (Article Attach)

Popcorn read the passage together, each person will read a paragraph.

5 min Group Practice: (individual practice, discussion, writing process.)

Discuss passage to gain full understanding and explain the assessment.

10 min Evaluate Understanding/Assessment: (How will I know if students Review lesson plan,
have achieved today’s objective?) especially draw tools in
Google Docs
Direct students to Google Classroom, complete Google Form quiz individually,

https://docs.google.com/forms/d/1YNVncTsx65DfMTlMb3FIx_tIZHh2_k3VJ8xuXaO
A3gg/edit

2 min Closing Activities/Summary: (How will I tie up loose ends, Paper in-person/chat
reinforce/revisit the objective and connect the lesson to the unit?) on zoom

Have everyone write on paper/chat a new tax they learn from the reading.
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Procedures: How to draw in Google Docs

1. Log into Google Drive and open your Google Doc. If you're creating a new Google
Doc, click on the "+ New" button followed by "Google Docs."

2. In the toolbar, click "Insert." Using your cursor, highlight "Drawing" in the sub-menu,
then click "+ New" when it appears.

In the "Insert" sub-menu, allow your cursor to hover over "Drawing" until "+ New"
appears, then click on "+ New." Chrissy Montelli/Business Insider

3. A checkered window will pop up; this is, essentially, your digital sketchbook. It
includes a toolbar that allows you to perform several functions, such as draw lines and
shapes, insert images, alter colors, or create text boxes.
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The drawing's toolbar allows you to manipulate lines, shapes, colors, and more.
Chrissy Montelli/Business Insider

4. Select your preferred tool by clicking on it, then click and drag the tool across the
workspace to draw with it.

Play around with the tools until your drawing looks the way you want. Chrissy
Montelli/Business Insider

5. Once you are finished drawing, click "Save and Close."

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Once you have added your drawing, you can continue to edit and format your Google
Doc however you want to.

See how many ways you can perk up your Google Docs by adding an artistic
touch. Chrissy Montelli/Business Insider

• Assessment: Google Forms multiple choice questions, Essay, Draw picture.

How is this project graded? Multiple choice questions will be self-graded, essay
graded on sentence structence and correct mechanics, picture on relationship to topic.
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Student Sample
Updates made after release

How do U.S. Taxes Work

After reading the passage, answer the questions below and submit.
 
1 Which matter is left uncertain in the article?(B) whether there are different sources of
tax revenue for different levels of government (D) whether there is a process used by
governments to determine tax rates
/
2
(A) whether there are circumstances that allow taxpayers to reduce their taxes
(B) whether there are different sources of tax revenue for different levels of government
(C) whether there have been increases in the amount of certain taxes over the years
(D) whether there is a process used by governments to determine tax rates
 
Feedback
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Add individual feedback

 
/
2
(A) Before using taxes to pay for national defense services, the federal government tried a
system of service fees.
(B) Tax revenue is just one way that the federal government pays for services that benefit
everyone.
 
(C) The federal government uses a very small portion of tax revenue to plan and administer
services needed by society.
(D) The federal government aims to increase the amount of tax revenue it collects from natural
resources.
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3 What are the two CENTRAL ideas of the article?
/
2
(A) Federal, state and local governments levy several different types of taxes to gain income. The
government can reduce the demand for some items by imposing taxes to discourage them.
(B) Federal, state, and local governments levy several different types of taxes to gain income.
The money collected through these taxes is used to provide services that benefit everyone.
 
(C) The free-enterprise system does not produce all the services needed by society. A basic
principle of income tax laws in our country is that people should be taxed according to their
"ability to pay".
(D) The free-enterprise system does not produce all the services needed by society. The federal
government uses tax revenue to provide a "safety net" of income and services for those in need
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Feedback
You got this!

Add individual feedback

 
4 Which option would be MOST important to include in an objective summary of the
article?
/
2
(A) Businesses have little incentive to pay for services that improve the environment, so
naturally they rely on government to do so.
(B) People are usually shocked when they see how much the government withholds from their
paychecks for payroll taxes.
(C) The primary source of tax revenue for the federal government differs from the primary source
of tax revenue for state governments.
 
(D) Excise taxes are levied on alcohol and tobacco products in a futile effort to discourage the
use of such products.
Feedback
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Add individual feedback

 
Point of View: Identify two different groups of people that were affected by the event
described in the article. Write a paragraph for each group explaining how the group
was affected by the event using details from the text. You should edit your answer for
correct spelling and writing mechanics.
/
7
1. Speaks about individual paying different types of taxes, personal income, property and sales
taxes. 2. Federal taxes pays Social Security, Medicare, and Veteran benefits.

Add individual feedback

 
Using the tool in google docs, construct a picture of what you read in the passage.
Once the picture is complete upload it into the "file upload" in the right corner of this
question.
/
5
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ERNEST - Al Smith
Individual feedback
 
 
You were to draw a picture.

https://docs.google.com/forms/d/1YNVncTsx65DfMTlMb3FIx_tIZHh2_k3VJ8xuXaOA3g
g/edit#response=ACYDBNjllNX4X6udFMIK48O18-s-
RPJ2i0yEbKkiIuZEvhbHw65iZfYnXJ8bVU5GxOSrzoE
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References

Strauss, Valerie, Reporter, August 3, 2020, at 10:19 a.m. PDT, Washington Post, Why
teachers shouldn’t give kids standardized tests when school starts
https://www.washingtonpost.com/education/2020/08/03/why-teachers-shouldnt-give-
kids-standardized-tests-when-school-starts/
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Vocabulary

Revenue - In accounting, revenue is the income or increase in net assets that an entity
has from its normal activities (in the case of a business, usually from the sale of goods
and services to customers).

Economy - The process or system by which goods and services are produced, sold,
and bought in a country or region, careful use of money, resources, etc., something
that makes it possible for you to spend less money.

Free-Enterprise Model - An economic system where a government places very few

restrictions on the types of business activities or ownership in which citizens
participate. This type of system is often referred to by others as a free market,
or capitalism. In a free enterprise system, you are allowed to spend your money in the
way you want. You often have several different companies competing for your
business, which often leads to lower prices and better-quality products. You are also
free to pursue any type of job or work that you enjoy.

Regulations - The management of complex systems according to a set of rules and

trends. The action or process of regulating or being regulated.

Excise - Federal, state, or local taxing authorities impose excise taxes. Generally
speaking, in the United States these taxes are levied at the time of production or when
the service is performed. For this reason, the tax is not generally seen as separate by
consumers, but simply baked into the cost of the good or service.

Property Taxes - A property tax or millage rate is an ad valorem tax on the value of a
property. In the OECD classification scheme, this includes households recurrent taxes
on immovable property and net-wealth, taxes on estate, inheritance and gifts, and
taxes on financial and capital transactions.
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How do U.S. taxes work?

By U.S Treasury, adapted by Newsela staff on 05.24.17
Word Count 988
Level 1110L

An individual U.S. income tax return form called 1040. Americans have to fill in this form and pay taxes to the government every April.
Photo: http://401kcalculator.org.

Throughout history, every organized society has had some form of government. In free societies, the
goals of government have been to protect individual freedoms and to promote the well-being of
society.

To meet those goals, the U.S. government spends trillions of dollars each year. To get that money,
the government needs income, called "revenue," which it raises through taxes. In the United States,
there are several different types of taxes on individuals and businesses.

The Free-Enterprise Model

The American economy is based on a system of free enterprise, which means that consumers are free
to decide how to spend their money. The goal of producers is to make profits by selling what
customers want.

The free-enterprise system does not produce all the services needed by society – some services are
more efficiently provided when government agencies plan and manage them. Two good examples are
national defense (the military) and state or local police. Everyone benefits from these services and the
most practical way to pay for them is through taxes.

For public protection, government agencies enforce regulations. There are regulations to cover the
quality and safety of such things as home construction, automobiles, and appliances. There are also
regulations for financial services provided by banks, insurance companies, and stockbrokers. Another
important form of consumer protection is the use of licenses to prevent unqualified people from
working in certain job fields, such as medicine or construction.
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City and county governments are responsible for funding public elementary
and secondary schools, and most states support public colleges and
universities. The federal government supports education through grants that
go to schools.

We All Pay For "Free" Government Services

Since the 1930s, the federal government has been providing services, often called a
"safety net," for those in need. Major programs include health services for the elderly,
known as Medicare, and financial aid for the disabled and unemployed, all of which
are funded by taxes.

Governments pay for these services through revenue obtained by taxing three
economic bases: income, consumption (purchases), and wealth.

The federal government relies mainly on income taxes for its revenue. The earnings
of both individuals and corporations are subject to income taxes. The personal
income tax produces about five times as much revenue as the corporate income tax.

Taxes taken from people's paychecks are called payroll taxes. These payroll taxes
go toward Medicare, Social Security (which provides people with money when
they retire), and unemployment compensation. Both employers and employees
pay these. The tax is taken out of the employee's paycheck each week or two and
sent to the government.

Excise and Property Taxes

State governments depend on both income and sales taxes, which usually get paid
on such things as cars, household items, and movie tickets. The tax rate and the list
of taxable goods vary from state to state. There are also taxes on some "luxury"
goods, called excise taxes.

Excise taxes can pay for specific things. For example, a tax on gasoline is used to
build and maintain highways and bridges. Only people who purchase gasoline – who
use the highways – pay the tax. Some items get taxed to discourage their use. This
applies to taxes on alcohol, tobacco, and gambling — and sometimes unhealthy food,
such as soda or candy.

Property tax, which is usually paid quarterly, is the local government's main source
of revenue. Most localities tax private homes, land, and business property based on
the property's value.

Some state and local governments also impose taxes on the value of certain types
of "personal" property, including cars, boats, recreational vehicles, and livestock.

Other taxes imposed on wealth include inheritances and taxes on large gifts
individuals make to other people.

"Ability to Pay"

A basic principle underlying the income tax laws of the United States is that people
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should be taxed according to their "ability to pay." Taxpayers with the same total
income might not have the same ability to pay. For example, people with high
medical bills and home mortgage interest payments have less money to spend on
taxes. They can subtract these amounts as "itemized deductions," and can get
exemptions. These reduce the amount of money the government can tax – also
called taxable income.

Those with high taxable incomes pay a larger percentage of that income in taxes.
This percentage is the "tax rate." Those with higher taxable incomes pay a higher
percentage, called a "progressive" tax.

Sales and excise taxes are considered "regressive," meaning that everyone pays the
same taxes on the same goods. This means that people with lower incomes pay a
larger percentage of their income in sales and excise taxes. Some people think this
is unfair.

Federal taxes are spent on many programs. Among the largest are Social Security
and Medicare. Another large portion of federal spending is for national defense.

Veterans also receive benefits from the federal government. They receive medical
services and education training. Veterans also receive a pension that pays them
money when they get older and cannot work, and life insurance, which pays money
to someone's family when they die.

Federal Government's Laundry List of Support

The federal government supports transportation by giving money to states and local
governments for constructing highways, train systems, and airports. Also included
in this category are the costs of operating the U.S. Coast Guard, regulation of the
airways, and assistance to railroads and shipping.

There are many other federal government services and activities, including
protection of natural resources, environmental protection, and maintenance of
recreation areas and public lands. In addition, there is assistance to foreign
countries, disaster relief, and community development.

Other government services are energy research, development, and conservation,

and space exploration, and another scientific research. The government must pay
for its administrative activities, along with federal law enforcement and federal
prisons, payments to the U.S. Postal Service, and more. The government also
provides funds for agricultural research and the conservation of farmland.