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ACIS 3314 Syllabus Spring 2011

ACIS 3314 Syllabus Spring 2011 - ACIS 3314 Tax Impact on...

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Department of Accounting & Information Systems ACIS 3314 Tax Impact on Decisions VIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY Spring 2011: 10139 / 10140 / 10141 Professor: Bryan Cloyd, Ph.D. Office Hours: TR 9:00-11:00 a.m. Office: 3078 Pamplin Hall Phone: 231-3181 Email: [email protected] Web Page: http://learn.vt.edu Class times: TR 12:30 p.m. (PAM 3004), 2:00 p.m. (PAM 1001) and 5:00 p.m. (DER 3083) COURSE OBJECTIVES: This course examines the impact of taxation on business and investment decisions, and the importance of effective tax planning. The course develops a conceptual framework that integrates tax and non-tax factors into decision models. The course focuses on tax planning concepts and the effect of taxes on business decisions, rather than detailed tax rules and legal research. Topics to be covered include tax policy, basic tax planning strategies, an overview of basic tax concepts and terminology, implicit taxes and tax clientele theory, choosing the optimal organizational form, multilateral tax planning in various contexts, and multi-jurisdictional tax issues. The overall objective of this course is to help students develop a conceptual framework for understanding taxation that provides a foundation for life-long learning. After completing this course, students will be able to: Explain the primary objectives of tax policy and identify constraint faced by policy makers; Identify and explain basic measurement concepts underlying income taxation; Quantify the effect of tax planning forces (deferral, deductibility, and exclusion) on the after-tax rates of return for various investments; Explain how taxation affects asset prices (i.e. implicit taxes) and the implications of tax clientele theory for investment decisions; Identify frictions that limit the use of tax planning strategies (e.g. transactions costs, contractual
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