Purpose -This paper aims to focus on the thinking styles of a group of Accounting students, and to determine whether team teaching by two criteria-specific lecturers can be an effective collaborative teaching approach to accommodate students' diverse learning preferences. Research on thinking and learning processes led to a four-quadrant whole-brain model of people's thinking styles and associated learning preferences. The model can be used to identify and accommodate students' diverse thinking styles and learning preferences. Design/methodology/approach -A case study approach was followed, using multiple data collection methods. The thinking styles of 288 students and two lecturers were surveyed using a thinking style questionnaire and the Herrmann Brain Dominance Instrument. The results of the collaborative teaching approach were obtained by way of a survey questionnaire providing both quantitative and qualitative feedback, as well as a SWOT analysis completed by the involved lecturers. Findings -The main results suggest that a collaborative teaching approach can address students' diverse learning preferences, although some students may find constant switching between lecturers distracting. Research limitations/implications -The collaborative teaching approach in the teaching interaction cannot be isolated. Collaborative teaching was not repeated or extended due to resource constraints. Originality/value -Academics from all disciplines recognise a need for a teaching practice that addresses students' diverse learning preferences. Hitherto, outside of special education, collaborative teaching has received little scholarly attention, especially as an approach to address tertiary students' diverse learning preferences.

Empirical analysis of South African indirect tax policy reform and the welfare consequences of such reform has been limited by a lack of reliable consumer demand system estimations. One reason for potentially unreliable demand estimations is not using actual price data in estimation. In this paper, the results of a nutritional goods demand system estimation and a complete demand system estimation are reported. Both systems were estimated with the use of the quadratic almost ideal demand system (QUAIDS) model incorporating demographic variables and using actual price and expenditure data. Subsequent to estimations, expenditure, own and cross-price elasticities of demand were calculated for both demand systems. The coefficients estimated provided largely statistical significant results and all elasticities calculated seem plausible in sign and magnitude.

To reduce the tax burden on the poor, nearly every VAT system allows for special treatment of certain goods or services. Zero‐rating the supply of certain foodstuffs is a prominent example of this practice. Using data on South Africa, this paper considers whether taxing foodstuffs alongside compensating cash transfers may be preferred to zero‐rating foodstuffs in a developing country context. The results show that cash transfers may be preferred if all the additional revenue from eliminating the zero rate can be earmarked and government is perfectly efficient. In the likely absence of earmarking and perfect efficiency, developing countries may need to apply special treatment to some foodstuffs to protect the poor. If this is the case, it is proposed that zero‐rating can be preferred to the exemption of certain foodstuffs.

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