Taxation in a Global Economy

(3 Credit Hours) · Undergraduate

In this course students will explore the different corporate structures firms adopt to operate in multiple countries. A key focus will be on understanding the economic and institutional factors that influence where multinational firms locate their production, sales, and management activities. Central to these decisions are the tax policies adopted by individual countries and the role of tax havens. Students will also study how tax policies affect the general economic environment in which firms operate by affecting wages, firm investment, and firm value.