Taxes & Business Strategy

by Scholes, Myron S.; Wolfson, Mark A.; Erickson, Merle M.; Maydew, Edward L.; Shevlin, Terrence J.

• ISBN13: 9780136033158
• ISBN10: 0136033156
• Edition: 4th
• Format: Paperback
• Copyright: 2008-07-09
• Publisher: Pearson

Summary

Through integration with traditional MBA topics, the book provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Tax law fundamentals, compensation planning, pension and retirement planning, multinational tax planning, taxable acquisitions, and estate and gift tax planning. For the business professional who needs the most updated framework for understanding how taxes affect decision making, asset prices, equilibrium returns, and the financial and operational structure of firms.

Table of Contents

Introduction to Tax Strategy	p. 1
Tax Law Fundamentals	p. 19
Returns on Alternative Savings Vehicles	p. 67
Choosing the Optimal Organizational Form	p. 91
Implicit Taxes and Clienteles, Arbitrage, Restrictions, and Frictions	p. 130
Nontax Costs of Tax Planning	p. 170
The Importance of Marginal Tax Rates and Dynamic Tax-Planning Considerations	p. 202
Compensation Planning	p. 233
Pension and Retirement Planning	p. 294
Multinational Tax Planning: Introduction and Investment Decisions	p. 325
Multinational Tax Planning: Foreign Tax Credit Limitations and Income Shifting	p. 358
Corporations: Formation, Operation, Capital Structure, and Liquidation	p. 376
Introduction to Mergers, Acquisitions, and Divestitures	p. 404
Taxable Acquisitions of Freestanding C Corporations	p. 421
Taxable Acquisitions of S Corporations	p. 447
Tax-Free Acquisitions of Freestanding C Corporations	p. 471
Tax Planning for Divestitures	p. 510
Estate and Gift Tax Planning	p. 543
Glossary	p. 568
Index	p. 585
Table of Contents provided by Blackwell. All Rights Reserved.