This page has lecture notes to Taxes And Business
Strategy and covers a range of topics related to tax planning, compensation,
corporate formation, and international taxation. It provides an introduction to
the role of taxes in business and presents a framework for tax planning. It also
covers implicit taxes and clienteles, organizational form, and non-tax costs.
Marginal tax rates, compensation, and corporate formation are also discussed,
along with capital structure, taxable and tax-free acquisitions, divestitures,
and miscellaneous topics. The course aims to equip students with the knowledge
and skills necessary to understand the impact of taxes on business decisions and
to develop effective tax planning strategies.
Author(s): Prof. George Plesko, Massachusetts
Institute of Technology
This page has lecture notes to Taxes And Business
Strategy and covers a range of topics related to tax planning, compensation,
corporate formation, and international taxation. It provides an introduction to
the role of taxes in business and presents a framework for tax planning. It also
covers implicit taxes and clienteles, organizational form, and non-tax costs.
Marginal tax rates, compensation, and corporate formation are also discussed,
along with capital structure, taxable and tax-free acquisitions, divestitures,
and miscellaneous topics. The course aims to equip students with the knowledge
and skills necessary to understand the impact of taxes on business decisions and
to develop effective tax planning strategies.
Author(s): Prof. George Plesko, Massachusetts
Institute of Technology
Traditional finance and other business courses notes analyze a
broad spectrum of factors affecting business decision-making but typically give
little systematic consideration to the role of taxes. In contrast, traditional
tax accounting course note concentrate on administrative issues while ignoring
the richness of the context in which tax factors operate. The objective of this
note is to bridge this gap by providing a framework for recognizing tax planning
opportunities and applying basic principles of tax strategy.