In celebration of the 250th anniversary of the adoption of the Declaration of Independence, this engaging course explores the central role taxation has played in shaping American history, governance, and public policy. From colonial grievances over taxation without representation to the modern federal and state tax systems, taxes have consistently influenced political debate, economic development, and public perception of government.
Participants will examine major milestones in U.S. tax history, including constitutional developments, landmark legislation, judicial decisions, and evolving tax administration and compliance practices. This course connects historical tax events to modern tax policy debates, helping learners better understand how today’s tax system evolved and why tax reform remains a recurring theme in American governance.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: July 2026
Designed For
This course is designed for individuals seeking a deeper understanding of how taxation has shaped American history and continues to influence public policy, including:
• CPAs, tax professionals, and accountants interested in the historical foundations of today’s tax system
• Attorneys, policy professionals, and government employees working with tax or fiscal issues
• Educators and students of U.S. history, economics, and public finance
• Advisors and professionals seeking historical context for modern tax reform debates
• Anyone with an interest in the intersection of taxation, government, and American history
Topics Covered
- Taxation and its role in the Declaration of Independence
- Evolution of federal taxation from the founding era to the modern income tax
- Growth of government, revenue needs, and taxation during wars and economic crises
- Development of state tax systems and key state-level milestones
- Legislative, constitutional, and judicial milestones shaping U.S. tax policy
- Changes in tax administration, compliance, and enforcement over time
- Public perception of taxes and recurring themes in tax reform
Learning Objectives
- Explain why taxation was cited in the Declaration of Independence as a catalyst for American independence
- Describe how the relationship between taxation and government spending has evolved at the federal and state levels over the past 250 years
- Identify key milestones in U.S. federal tax history, including changes in tax structure, constitutional authority, and taxpayer participation
- Summarize major developments in state tax systems and their continuing relevance today
- Explain how tax administration, compliance, and enforcement practices have changed over time
- Analyze how public perception, economic conditions, and revenue needs have influenced tax policy and reform efforts
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
Instructor
Annette Nellen
Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San Jose State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, advanced individual taxation, employment tax, ethics, leadership, and tax policy.
Annette chairs the AICPA Digital Assets Tax Task Force and serves on the AICPA Disaster Relief Tax Task Force. She formerly served on the AICPA Tax Executive Committee, including 2.5 years as chair. She was the lead author of the AICPA tax policy concept statement #1, Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (2001, updated 2017), still in use today. Annette is also active with the tax sections of the ABA, CalCPA and California Lawyers Association. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In 2019, Annette was the recipient of the CLA’s Benjamin F. Miller Award for outstanding achievement and contribution in the field of state and local taxation law. Annette was included in Accounting Today's 2024 List of the Most Influential People in Accounting.
Annette is a regular contributor to Tax Notes State, authoring a column called Moving Forward? She is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles. She is co-author and co-editor of four tax textbooks from Cengage. Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. She maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com). Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS.