Lesson Plan

Lesson Plan
Grade: Date: 25/02/2026
Subject: Economics
Lesson Topic: Reasons for taxation: raising revenue, discouraging consumption of demerit goods, reducing imports, redistributing income, influencing total demand, encouraging environmental sustainability
Learning Objective/s:
  • Describe the six primary reasons for taxation.
  • Explain how each tax purpose influences economic outcomes.
  • Analyse real‑world examples of taxes that achieve specific objectives.
  • Evaluate the effectiveness of tax policies in addressing revenue, equity, and environmental goals.
Materials Needed:
  • Projector and screen
  • PowerPoint slides summarising each tax purpose
  • Printed handout with the summary table of tax types
  • Worksheet with case‑study questions
  • Whiteboard and markers
  • Kahoot quiz access (or similar)
  • Exit‑ticket slips
Introduction:
Begin with a quick poll: “Which taxes do you pay each month?” to activate prior knowledge of tax types. Remind students that they already understand what taxes are and why governments collect them. Explain that today they will explore the broader policy purposes behind those taxes. Success criteria: students will be able to list and explain the main reasons governments impose taxes.
Lesson Structure:
  1. Do‑now (5'): Students write down three taxes they encounter and hypothesise each tax’s purpose; brief pair‑share.
  2. Mini‑lecture (10'): Teacher presents the six taxation purposes using slides and real‑world examples (sin tax, tariff, carbon tax, etc.).
  3. Group activity (12'): Teams receive a case study (e.g., a new carbon tax) and match the tax type to its primary purpose, completing a worksheet.
  4. Whole‑class debrief (8'): Groups present findings; teacher clarifies misconceptions and highlights overlaps between purposes.
  5. Quick check (5'): Kahoot quiz to test recall of each purpose and associated tax examples.
  6. Summary & exit ticket (5'): Students write one taxation purpose and a concrete example on a slip before leaving.
Conclusion:
Recap the six reasons for taxation and ask a few volunteers to share their exit‑ticket examples. Use an exit ticket to gauge understanding and collect any lingering questions. For homework, assign students to research a recent tax policy in their country and write a short paragraph identifying its primary purpose.