Taxes and Business Strategy

0.5-1 Course Unit

The objective of this course is to develop a framework for understanding how taxes affect business decisions. Traditional finance and strategy courses do not consider the role of taxes. Similarly, traditional tax courses often ignore the richness of the decision context in which tax factors operate. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments, compensation, organizational form, regulated industries, financial instruments, tax-sheltered investments, mergers and acquisitions, multinational, and multistate. The ultimate goal is to provide a new approach to thinking about taxes (and all forms of government intervention) that will be valuable even as laws and governments change. ACCT 7970 may be used as an approved substitute for ACCT 2970. Spring Also Offered As: FNCE 7970 Mutually Exclusive: ACCT 2970 Prerequisite: (ACCT 6110 OR ACCT 6130) AND FNCE 6110 0.5-1 Course Unit