Lesson Plan

• Identify and differentiate progressive, regressive, and proportional tax structures.
• Explain the distinction between direct and indirect tax incidence.
• Compare real‑world examples of each classification and discuss their impact on income distribution.
• Apply classification criteria to novel tax scenarios.

• Projector and screen
• PowerPoint slides with tax tables and diagrams
• Handout summarising tax classifications
• Whiteboard and markers
• Worksheets for classification activity
• Calculator (optional)

Begin with a quick poll: “What taxes do you pay each month?” to activate prior knowledge. Explain that today we will explore how taxes differ by rate structure and who bears the burden. Students will know the success criteria: they can correctly classify taxes as progressive, regressive, proportional, direct or indirect.

1. Do‑Now (5’) – Students list everyday taxes they encounter; teacher records on board.
2. Mini‑lecture (10’) – Present rate‑structure classifications using the UK income‑tax table and flat‑rate example; define each type.
3. Group activity (12’) – Teams receive a set of tax examples; classify each as progressive, regressive, proportional, direct, or indirect; record on worksheet.
4. Whole‑class discussion (8’) – Groups justify classifications; teacher clarifies misconceptions using the summary table.
5. Quick check (5’) – Students answer three exit‑ticket questions on tax classification.
6. Reflection & Homework (5’) – Write a short paragraph on which tax type best promotes equity; assign homework to find a local tax and classify it.

Summarise the key distinctions between rate‑structure and incidence classifications, emphasizing how each affects different income groups. Collect exit tickets to gauge understanding and assign the classification homework. Remind students to review the summary table for upcoming assessments.