MPA 515 - Taxes and Business Strategy

Min Units: 3
Max Units: 3
This course uses an economics-based approach to consider how tax and non-tax factors affect business decisions. 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 building blocks of the framework, including: tax characteristics of alternative savings vehicles, marginal tax rates, implicit/explicit taxes, clienteles, and decision-making under uncertainty. The second part applies the framework to specific decision settings such as compensation planning, choice of organizational form, capital structure, tax shelters, mergers and acquisitions, and multi-jurisdictional tax planning. Critical thinking and written/oral communications skills are enhanced through class discussions as well as case analysis and presentation. Understanding of advanced tax topics is evaluated using in-class examinations. (G) Fall
Prerequisite(s): MPA degree-seeking status or permission of Graduate Program Director