Taxes: fair for all?

Explore global tax systems with your classroom

Collage of pages from the “Taxes: fair for all? ”  teaching resource showing the cover and lesson plan

Published 01 May 2026

About this lesson

Around the world, governments take very different approaches to tax. Some raise more money and spend more on services like healthcare and education. Others keep taxes low to attract businesses and investment. New York’s mayor has proposed a tax increase on high earners. In Brazil, leaders are pushing for a global tax on billionaires to tackle inequality.

How should countries decide who pays what?

Use this lesson to help students:

  • Understand the role of taxes in funding public services
  • Explore why tax systems vary between countries
  • Debate what makes a tax system fair

These teaching resources are supported by KPMG. The Economist Educational Foundation maintained full editorial control.

Skills and knowledge

  • Speaking

    Step 6: Choosing language
    I choose appropriate language for the situation
    Did you choose the right action for each scenario and explain using the appropriate language?

    Step 8: Using facts
    I use facts and examples to support my communication
    Did you use the facts about the country’s tax system to help discuss the questions?

    Step 12: Adaptive communicating
    I adapt my communication depending on audience reactions
    Did you change your explanation after seeing your group’s votes?

  • Knowledge

    I know that taxes fund public services and that different countries have different tax systems.
    What is an example of a type of tax that is collected?

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