Business Taxation and Financial Decisions (20374)

Team

Schanz/Kalbitz

Documents

Content | moodle
Examination mode

Course objektives

The aim of the course is basically sensitizing students for tax matters in other fields than tax law. Other fields might be especially finance, accounting or international management. The approach provided in the course stresses how taxation effects investment and financing decisions. There is no focus on tax law details. No prerequisites in taxation are required.

Course content

1. Introduction to Tax Planning
2. Principles of Investment Decisions in Absence of Taxes
3. Integrating Income Taxes into Finance
4. Tax Facts of Selected Countries
5. Neutral Income Tax Systems
6. Introduction to Business Taxation
7. Extensions of the Standard Model
8. Standard Model of Business Valuation
9. Taxation and Financing Decisions

Lecture

Tutorial

Examination Mode

Written Exam

Lecture slides

Schanz, Deborah/ Schanz, Sebastian (2011): Business Taxation and Financial Decisions, Springer, Heidelberg.

A hardcopy of the textbook Business Taxation and Financial Decisions is available at a reduced price of 39.95 EUR (instead of 106.95 EUR) in the book store located in building 22.