As congressional Republicans scratched and clawed to pass President Trump’s signature policy effort, the One Big Beautiful Bill Act—a sprawling, tax-heavy package celebrated as much for its branding as for its contents—it is notable how few people could explain what exactly was in it. Tax cuts for some, probably. A Social Security bonus, maybe. A gutting of public benefits, almost certainly. What is clear, though, is that the bill’s complexity was always in service of its politics: When no one understands tax policy, it’s much easier to sell whatever story you want.
That confusion is exactly why we should be teaching tax policy more broadly—not just in sparsely attended law school classes and accounting departments, but in general education curricula and first-year seminars. Tax isn’t just a technical rule-following subject; it’s a civic one. Tax policy shapes everything from fairness and inequality to the functional shape of the state itself. Yet, most students will graduate college without ever being asked to consider what tax is for—much less whom it helps, whom it harms and why it remains so easy to obscure.
That is precisely the starting point for the course I designed at Drexel University, Introduction to Tax Theory and Policy, which I teach in our innovative undergraduate law major, housed at the Thomas R. Kline School of Law. It’s not a course for aspiring tax attorneys, prospective C.P.A.s or Excel mavens—few of my students intend to practice tax law. They’re interested in criminal or family law, or they’re business majors, future social workers, engineers or undecided second-years. But they’re all taxpayers—and that’s the relevant bit.
Courses like mine aim to democratize access to legal and policy tools so that all students, irrespective of their major, can become more informed and empowered participants in civic life. In class, we don’t parse tax rates or calculate deductions. No calculators are required, and at no point is anyone expected to consider the straight-line depreciation of an apartment complex. We ask why the system is built the way it is, and we talk about the power that it reflects and protects. We talk about values: what kinds of behavior the tax code encourages or punishes. We talk about trust and legitimacy: What happens when people believe the system is rigged, and what if they’re right? In short, we treat tax not as a set of arcane rules and rates to memorize, but as a lens through which we can better understand the power structures we live under.
The surprising part (at least to me, when I first taught it and admittedly just hoped I wouldn’t be lecturing to an empty room) is how much students connect with this approach. More than connect with it—they often enjoy it. I’ve received feedback from students that describes the class as life-changing and course reviews that have noted how it changed assumptions regarding what tax even is. High praise from 19- and 20-year-olds.
The course itself draws on philosophy, political theory, economics and law—but what it really cultivates is a kind of civic literacy. It asks students to think about who they are in relation to the state and how much of their future may be shaped by the tax policy they’ve never been taught to see. For many, it is the first time they’ve encountered taxation not as something to dodge, but as something to question, debate and reimagine in furtherance of their own values.
In one session, we explore how the tax code is employed as a kind of soft steering wheel in the economy—how it at turns encourages homeownership, subsidizes sports stadiums, directs corporate research and development, and shapes (or even outright creates) the market for electric vehicles. Another week, we explore estate taxes and inheritance: not just who pays, but what it means to redistribute wealth across generations and what happens when we don’t. We read Garrett Hardin’s “The Tragedy of the Commons,” engage in spirited debates about the potential for tax to solve the artificial intelligence copyright debate, and unpack why TurboTax spent two decades fighting free filing.
Over the course of the class, the question shifts away from what is a tax and toward whose values does this system reflect? That shift—from mere definitional awareness to focused critical engagement—is when I know the class is working. Students cease to see tax as someone else’s problem and begin seeing it as a potent tool of and for democracy.
In their final papers, students have proposed remarkably forward-looking and sophisticated tax policy reforms—reflecting both creativity and civic seriousness. One student argued that companies receiving public subsidies through tax credits, like chemical and drug manufacturers, should be barred from claiming additional credits to remediate harms their products create. Another proposed a data-collection “sin tax” aimed at discouraging exploitative surveillance practices by tech companies. These aren’t rote academic exercises. They’re thoughtful intervention proposals that treat tax as a lever for shaping society.
If tax policy determines who gets what, who pays for it and how the government keeps a hand in the marketplace, then it belongs squarely at the heart of a liberal arts education. We don’t cabin discussions of justice in law schools, and we don’t isolate questions of the public good in policy programs—why do we treat taxation, which intersects with both and innumerable other facets of modern life, as off-limits or too technical for undergraduates?
This isn’t a plea to teach undergraduates to file their own taxes—though there is probably a case to be made for that, too. It’s about ensuring curricula help them understand how the world works and how it’s been designed to work for some more than others. That means tackling the politics of Internal Revenue Service funding, exploring how “tax relief” often functions as an upstream transfer of wealth and how a positively sprawling bill like the one recently passed through Congress can obscure much more than it reveals.
If no one understands how tax policy works, how can anyone meaningfully weigh in on whether they support one revenue bill or another? On issues like immigration, abortion or education funding, many people bring at least some passing knowledge or lived experience to the conversation. Tax remains, for most, a black box. The more opaque it becomes, the more tempting it is for lawmakers to retreat into it—tucking major redistributive choices into the shadows of the tax code, where they can be shielded from public scrutiny.
On the other hand, when students come to see tax as a form of the civic superstructure—something they live within and not just under—they are empowered to not only understand tax policy but to shape it. That should be one of the goals of any serious undergraduate education.
We don’t have to, and should not, keep treating tax as one professional niche within other professional niches. If we want students to understand how tax relates to power, fairness and democratic participation, we should give them the tools to talk about it. This needn’t focus on the rates and rules but should illustrate the values taxes reflect and trade-offs they embed.
Courses like mine don’t require a background in economics, accounting or law. They require a willingness to take seriously the idea that how we tax equates to how we govern. If we can help students see tax not as a source of dread or line item on their paycheck, but as the site of collective economic decision-making, we don’t just produce better-informed graduates—we’ll also produce more engaged citizens.
