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 PDF book covers the following topics
related to Tax : Tax and society, What is tax?, Why we tax, Tax
and choice, The underpinnings of a good tax system, The policy decisions tax
must impact, The ideal tax system, As the Chancellor might put it.
This note provides a basic framework of
public finance at the microeconomic level, starting from a general theory of
taxation on commodity, income and corporate profits and then extending issues of
tax evasion and compliance, and tax reform. Topics covered includes: Commodity
Taxation, Individual Income Taxation, Corporate Taxation, Capital Income
Taxation, Inheritance and Gift Taxation, Tax Compliance and Evasion, Tax
Reform.