Article Title
Wayfair Sales Tax Nexus: An Illustrative Case Study of Data Analytics and Data Visualization in an Introductory Tax Course
Document Type
Article
Abstract
Data analytics and data visualization technologies are changing the skills needed for future tax accountants. Higher education accrediting bodies have recognized the need for incorporating data analytics and emerging technologies into the curriculum of business schools and accounting programs to meet these changing needs. This paper presents a case study developed to accommodate the need for accounting faculty to incorporate data analytics and data visualization technology into an undergraduate tax course. The case study focuses on the impact of the sales tax economic nexus standards established by the U.S. Supreme Court in South Dakota v. Wayfair, Inc. Students must research the evolution of sales tax nexus as applied to businesses, analyze sales data to assess the impact of the law change on a fictitious manufacturing company, develop visualizations using Tableau, and report their findings to management through written communication.
Recommended Citation
Horn, D., and J. Enger. 2021. Wayfair Sales Tax Nexus: An Illustrative Case Study of Data Analytics and Data Visualization in an Introductory Tax Course. The North American Accounting Studies 4 (1): 1-19.