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Taxes and Business Strategy

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Traditional finance and other business courses 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 courses concentrate on administrative issues while ignoring the richness of the context in which tax factors operate. The objective of the course is to bridge this gap by providing a framework for recognizing tax planning opportunities and applying basic principles of tax strategy.

Material Type: Full Course

Author: Plesko, George

Basic Income Tax

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This book is the 7th edition of a basic income tax text. This edition incorporates the Tax Cuts and Jobs Act of 2017. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.

Material Type: Textbook

Author: William P. Kratzke

Taxes Are FUN!

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Taxes are part of daily life in the United States. The activities included in this lesson plan introduce ESL students to income taxes, the important date for submission of income tax returns, and the simple forms most students will need to complete. A variety of materials and resources are provided.

Material Type: Lesson Plan

Author: Patricia Petherbridge-Hernandez

Calculating and Comparing Tax Rates

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This example focuses on six letters to the editor. All six letters attempt to describe and compare the amount of taxes paid on two different incomes: $30,000 and $200,000. Tax rates are expressed in absolute dollars, tax per $1,000 of income, $1 of tax per income amount, and as percents of annual income. Students need to be able to organize the relevant information and convert each stated tax rate to a standard form to help make comparisons. Additionally, students need to be aware that letter writers may make their own mistakes!

Material Type: Activity/Lab

Author: Stuart Boersma

EconGuy Videos: Do the Rich Pay Too Much in Taxes?

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We keep hearing that the wealthy pay a disproportionate share of our taxes. Do the rich pay too much tax? We can't answer that question without looking at how income is distributed. It turns out that tax payments are unequal because income is unequal. Even if we taxed everyone at exactly the same rate, the rich would still have huge tax payments - because they're the ones making the most income.

Material Type: Lecture

Author: Patrick Walsh

First comes love…then comes taxes? A look at how tax law influences the decision to get married

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This resource is a video abstract of a research paper created by Research Square on behalf of its authors. It provides a synopsis that's easy to understand, and can be used to introduce the topics it covers to students, researchers, and the general public. The video's transcript is also provided in full, with a portion provided below for preview: "Can your country’s tax laws help you find true love? A research team based in Europe has found that a government’s tax scheme surrounding marriage could affect a couple’s decision to tie the knot. The majority of countries across the globe have a tax code that changes according to marital status -- usually in the form of either a tax penalty or tax bonus. With a penalty, a couple will end up paying more in taxes than two similarly compensated single individuals, and with a bonus, they will pay less. To get to the heart of whether the financial implications connected to such tax laws influence a couple’s desire to get married, the researchers applied a rigorous theoretical model they called the marriage proposal game. In the game, two potential spouses – Sam and Robin – can either get married, live together without formal marriage, or break up..." The rest of the transcript, along with a link to the research itself, is available on the resource itself.

Material Type: Diagram/Illustration, Reading

Tax multiplier, MPC, and MPS

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The spending multiplier and tax multiplier will cause a $1 change in spending or taxes to lead to further changes in AD and aggregate output. The spending multiplier is always 1 greater than the tax multiplier because with taxes some of the initial impact of the tax is saved, which is not true of the spending multiplier.

Material Type: Lesson

Author: Sal Khan

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