This lesson plan outlines a class on why people pay taxes. The class will be taught to grades 9-12 at Lad Lake High School. The lesson will use a slideshow, online activities, group work, and class discussions to help students understand that governments need tax revenue to provide public goods and services. Key learning objectives are for students to describe why governments need revenue, identify taxes as a major source of that revenue, and explain how taxes transfer resources from people to the government. Assessments will include an informal check for understanding and a formal worksheet for students to complete.

1. Lad Lake High School
Thursday, January 5 2017
Lesson Plan
Grade Levels: 9-10-11-12 Subjects: Life Skills/Social Studies
Economics/Technology
Civics/Government
Consumer and Family Resources
Class: At-Risk classroom Teacher: Jean Paul Dieme
Assistant teacher: Timothy Love
Central Focus for the Learning Segment: Why Pay Taxes?
Common Core Standards:
 2.0 Evaluate management practices related to the human, economic, and
environmental resources.
 2.3 Analyze policies that support consumer rights and responsibilities.
 2.4 Evaluate the impact of technology on individual and family resources.
 2.5 Analyze interrelationship between the economic systemand consumer actions.
Student’s Learning Intentions
Primary Learning Targets (academic):
 I will be able to describe why governments need revenue to provide goods and services.
 I will be able to identify taxes as an important source of government revenue.

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 I will be able to explain how taxes transfer the use of resources from the people to the
government.
 I can tell my role as a taxpayer
Secondary Learning Target(communication):
 I can work with a partner or partners to complete a task.
 I can participate in group discussions to demonstrate understanding of the topic.
 I can express my opinions on the selection.
Success Criteria:
I am successful when I….
• I can describe why governments need revenue to provide goods and services.
• I can identify taxes as an important source of government revenue.
• I can explain how taxes transfer the use of resources from the people to the
government.
Prior Academic Knowledge:
Students have all had experience buying goods on which a sale tax have been applied. Most
students know that to the value of a service is added a tax.
Instructional Resources and Materials:
 Chrome books.
 Web Links
https://apps.irs.gov/app/understandingTaxes/index.jsp),
Federal Agencies http://www.usa.gov
Citizen’s Guide to the Federal Budget http://www.gpo.gov/fdsys/
 Activity pack(worksheets), Calculators
 Posters (Large paper for group work)
 Smart Board

3. Lad Lake High School
Instructional Strategies:
 To begin, share with the whole classroom the Learning Intentions and the goals for the
lesson, ask the essential question and discuss the big ideas with the class. Next, activate
their prior knowledge by connecting the lesson to their real life experience.
 Ask students whether they know how the government pays for the goods it purchased
and the services it provides. Show the PowerPoint Presentation—Theme 1 Overview:
Your Role as a Taxpayer. Then present some background information on the topic.
 On the board, list public programs and services such as: highways, national defense,
police and fire protection, public schools.
 Explain that each is funded by taxes. Ask students: Would you rather pay for each of
these items with tax dollars or as each service is used?
 Online Activity:
Have students complete one or more of the following activities:
• Activity 1: Your Federal Government.
• Activity 2: Public Goods and Services—Take a look of a typical community
to see how many government services can be found.
• Activity 3: Citizen’s Guide to the Federal Budget—Learn how the federal government
gets and spends its money.
 Pair up students and have them complete the worksheet: Government Spending.
 ClassroomActivity:
Have students meet in small groups to compile a list of activities in which they or their
family members have engaged within the last 48 hours. Then have students evaluate
the activities to see what public goods or services they used for each activity. Using Info
Sheet 1—Taxes Shift Resources, have students identify what resources were shifted
from the private sector to the government to provide the public goods and services on
their list. For example, students could explain that resources used to produce public
education include the building, land, teachers, books, desks, electricity, and students.
Have each group share its findings with the class.
To extend the lesson, use Info Sheet 2—Federal Revenues and Spending to show
students how their tax dollars are spent. Ask what might happen if the only tax-
supported program was national defense. Students should realize that individuals would
have more money to spend each year, but none of the services typically provided by the
government would be freely available. Ask students what they think might happen in
the short term and in the long term. (Most students will probably predict that society in
general would suffer.)
Structured practice and Application:

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Students will write an essay outlining their role as taxpayers or the impact of taxes on their
lives.
Lesson Timeline:
 5 minutes for whole class introductions and directions.
 10 minutes for slide show instruction.
 20 minutes for group work.
 20 minutes for group presentations.
 10 minutes for individual assessment.
Academic Language Demands/ Support Needed:
Explain the following words:
• Describe, Identify, Summarize
Content Specific Terms/Vocabulary Needed:
• Withhold, Benefits, Consumed, Redistribute Income, Product, Monitoring, Regulating,
Trade, Expenses, Outright, Disabled, Revenue, Spending, Private sector.
• Natural Resources, Human Resources, Capital Resources, Opportunity Cost, savings,
Investments, Outlays, Taxes, Public goods and Services, Social Security, Interest
Payment, Transfer Payments.
• Welfare payments, Medicaid, Unemployment Compensation.
Differentiation and Planned Universal Supports:
• Refresh students with prior knowledge on skill.
• Request at least one Special education teacher to help with challenged students.
• Assist individual students and groups by asking questions and re-explaining.
• Provide glossary of difficult words.

5. Lad Lake High School
Modifications to the Assessments:
• Reduce amount of test time.
• Teacher will provide the one-on-one support if necessary.
• Students can work in groups
Student Assessments:
Informal Assessment:
• Ask students to think about why people pay taxes. Help students realize that certain
functions are better performed collectively than individually.
Formal Assessment:
• Have students complete an assessment on Why Pay Taxes? (worksheet)

6. Lad Lake High School