Business Taxation and Financial Decisions

1. Auflage. 2010
ISBN: 978-3-642-03283-7
Verlag: Springer

Buch, Englisch, 401 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 799 g

Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.

Zielgruppe

Upper undergraduate

Autoren/Hrsg.

Schanz, Sebastian

Schanz, Deborah

Fachgebiete

• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Unternehmensfinanzierung
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Kostenmanagement, Budgetierung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Finanzierung, Investition, Leasing

Inhaltsverzeichnis

Part I: Introduction to Investment Decision Making: Introduction to Tax Planning; Principles of Investment Decision.- Part II: Integrating Taxation into Investment Decision Making: Integrating Income Taxes into Finance; Tax Facts; Neutral Income Tax Systems; Introduction to Business Taxation; Extensions of the Standard Model; Standard Model of Business Valuation; Taxation and Financing Decisions.- Solutions.

Über Autor(innen)

Deborah Schanz holds the chair of Taxation and Accounting at WHU – Otto Beisheim School of Management. She studied in Germany and Great Britain and holds a PhD from the University of Tübingen. She completed her ‘Habilitation’ at the University of Graz (Austria). Professor Schanz gained practical experience as consultant with a big four auditing company. She publishes articles in refereed journals and in practical journals. She has received several awards for her publications and teaching.

Sebastian Schanz studied in Germany and the United States. He holds a PhD from the University of Graz (Austria). Professor Schanz worked for one of the big four auditing companies and is accredited as a German tax advisor. He is appointed supplementary professor for Business Taxation at the University of Magdeburg. Professor Schanz publishes articles in refereed journals and in practical journals and has received several awards for his publications.