Benchmarks, characteristics and trends of U.S. graduate tax programs awarding a Master of Science in Taxation (MST) degree

Survey data gathered from graduate tax program directors at 26 universities, a response rate of about 43% of all programs contacted, is used to benchmark characteristics and trends of U.S. programs awarding a Master of Science in Taxation (MST) degree. The impetus for this paper was the absence of current literature regarding curriculum, enrollment, and delivery of graduate tax programs in the United States, and it is the first study to compile information on MST program trends.A survey was mailed to MST program directors requesting information about enrollment, core courses, time to complete the degree, admission requirements, efforts required to maintain AACSB accreditation, faculty credentials, faculty compensation, and online instruction. We found that admission requirements, course scheduling, required and elective courses were consistent across MST programs, but enrollment numbers varied widely. Results show that programs often enroll students who received an undergraduate degree from their institution, although there was a consensus that students are unprepared for MST program study immediately upon receiving their undergraduate degree. There is substantial disagreement regarding online delivery of MST instruction, with most programs reacting negatively for pedagogical reasons.This survey represents the beginning of an annual effort to collect data from all MST programs and post data to a website (https://sites.google.com/a/mail.rmu.edu/mst/home). The website will provide a resource for MST program administrators to share curriculum information, course syllabi, teaching innovations, experiences with on-line courses, and other information relevant to MST programs.

► We summarize survey data from 26 Master of Science in Taxation (MST) programs.
► Key results include current program design.
► The discussion emphasizes trends, such as the future of online course delivery.
► A website has been created to feature annually updated data and a syllabi exchange.