Thoth distribution@thoth.pub Google 20260428T174037

urn:uuid:deac4aff-d539-4a76-870a-e4cf8aa36da8 03 15 9781911507369 00 EB E107 10 01 01 International Handbook on Clinical Tax Education 1 B01 Amy Lawton Amy Lawton is a Lecturer in Tax Law at Edinburgh Law School. Prior to joining the School in 2021, she was a Lecturer in Law at Lancaster University where she founded the first UK-based Tax Clinic. Her research interests broadly lie in tax and the environment. Her recent work has explored how university students engage with a clinical education in tax, value creation in the UK, and how environmental taxation can be used to drive behavioural change in businesses in relation to energy consumption. 2 A01 Annette Morgan 3 A01 David Massey 4 A01 Donovan Castelyn 01 eng 12 L 23 Law 10 LAW059000 23 tax clinics 10 LAW062000 23 legal aid 23 tax law 23 taxpayers 23 tax system 23 clinical legal education 23 legal studies 23 pro bono representation 23 advocacy 01 06 03 00 While tax clinics have existed in the US since the 1970s, they are now being established throughout the world, with recent clinical developments in Australia, the UK and Ireland in particular.Of interest to higher education professionals, the tax profession and policymakers, this practical handbook explores the benefits that a clinical tax education can have and equips readers with the tools needed to start a clinical tax project. It investigates the ways in which tax clinics can both educate and remedy tax positions for local communities. It also explores the higher education setting, in which community tax projects rely on students for their success, offering them the benefits of an alternative learning environment in tax and experience in tax while studying.Beyond identifying the practical benefits, this handbook uses learning from tax clinics to uncover the burdens and impacts of tax policy on more marginalised taxpayers, and how policymakers can tailor tax systems to overcome them. 04 00 ForewordNina Olsen1. IntroductionAmy Lawton, Annette Morgan, David Massey and Donovan CastelynPart 1: The Tax Clinic 2. A brief history of tax clinics around the globeDonovan Castelyn and Annette Morgan3. Project administration: how to set up a tax clinicAmy Lawton4. Rationale: Tax support for low-income individualsTina Riches5. Rationale: Tax and the poverty interfaceAnn Kayis-Kumar, Lily Pan, Michael Walpole, Bradley Hastings and Jack NoonePart 2: Tax Clinics and our Communities6. Engagement in the communityAmy Lawton, Annette Morgan, David Massey and Donovan Castelyn7. Listening to our Communities: The Community Tax Law Project as an example of Low-Income Taxpayer Community Focused Service ProviderDavid Sams8. Public Education: the Unilag Tax Club * Edidiong Bassey and Aduloju Oluwatofunmi*9. Public Education: engaging with secondary education in schoolsMichelle Lyon Drumbl10. Taxpayer resolution: improving taxpayer compliance in IndonesiaKristian Agung Prasetyo and Khusnaini11. Policy changes: impact on and through the tax courtKeith Fogg12. Marginalised voices: tax and the criminal justice systemDeborah WoodPart 3: Tax Clinics and our Students13. Pedagogical theory and clinical tax educationAmy Lawton14. Enhancing student experience: shadowing, role plays and reflectionConnie Vitale and Andrew Medlen15. Introducing tax advocacy to studentsSarah Lora and Christine Speidel16. Developing Employability Skills through Practice-Based LearningEric O. Boahen, Shampa Roy-Mukherjee, Emmanuel Ambe and James Tuffour17. Students’ professional identity and a fully online tax clinicBrett Freudenberg, Melissa Belle Isle, Colin Perryman, Kristin Thomas and Ashleigh CohenPart 4: Moving Forwards18. A research roadmap for tax clinicsEmer Mulligan and Margaret O’Neill19. Moving forwards: tax clinics and business schoolsDavid Massey20. Concluding remarksAmy Lawton University of London Press 01 University of London Press 04 01 20231207 02 WORLD 06 15 9781911507352 06 15 9781911507369 06 15 9781911507529 WORLD 09 University of London Press 20 01