Taxes and Business Strategy
Provides conceptual framework for thinking about taxation and decision-making. Topics include taxation of various investments and types of compensation; retirement planning; considerations for choosing organizational form when starting a business; methods of merging, acquiring, divesting business entities; international tax planning strategies; and high wealth planning and estate tax. Applies current debates on tax policy options and recent tax law changes to class discussions. Intended to show how taxes affect individual investment as well as business decisions. Meets with 15.5181 when offered concurrently. Expectations and evaluation criteria for graduate students will differ from those of undergraduates; consult syllabus or instructor for specific details.
Fall 2002
Topics
- Introduction, Overview of the Course and the Role of Taxes in Business
- A Framework For Tax Planning
- Implicit Taxes and Clienteles
- Organizational Form
- Arbitrage and Limits to Tax Planning
- Non-Tax Costs
- Marginal Tax Rates
- Compensation
- Corporate Formation
- Capital Structure
- International
- Taxable Acquisitions
- Tax-Free Acquisitions
- Guest Speaker
- Divestitures
- Miscellaneous Topics and Wrap-up
Readings
- Scholes, Wolfson, Erickson, Maydew and Shevlin. Taxes and Business Strategy - A Planning Approach. 2nd ed. Prentice-Hall, 2001. (Referred to as SWEMS).
Prerequisites & course information
Prereq: 15.501 , 15.511 , 15.515 , or 15.516 G (Spring) 3-0-6 units Credit cannot also be received for 15.5181
Sources
- Course catalogue ↗2026–2027
- MIT OpenCourseWare ↗Fall 2002
- MIT OCW calendar ↗
- MIT OCW syllabus ↗
- Historical MIT OpenCourseWare offering. Named reading entries and schedule topics are automatically extracted from the linked source pages.