ACCT 70600 - Taxes & Business Strategy

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

Tax rules are pervasive in their effect on the investment and financing decisions of business. Managers must understand how changes in tax rules influence the behavior of their customers, their employees, their suppliers and their competitors to avoid operating at a competitive disadvantage. This, in turn, has consequences for how current tax rules affect taxpayers' economic balance sheets. This course uses an economics-based approach to consider how tax and non-tax factors affect business activities. The framework developed is highly integrative: investment strategies and financing policies within firms are linked through taxes. The first part of the course develops the fundamental concepts that represent the building blocks of the framework. The second part applies the framework to specific decision settings such as compensation planning, choice of organizational form, mergers and acquisitions and multi-jurisdictional tax planning.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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