“The primary objective of this course is to enhance your ability to critically evaluate and conduct empirical research on how taxes affect business decisions, including financial reporting, tax planning, investing, financing, and compensation decisions.  This course is also intended to expand your understanding of the interactions between income taxes, financial reporting, and external stakeholders, such as investors, analysts, and external auditors.  To achieve these course objectives, we will read seminal and recent research on income taxation.  This course will focus on the following topical areas: 

1)      Financial Reporting and Income Taxes

2)      Information Content of Public Tax Disclosures

3)      Measuring Tax Avoidance

4)      Agency Theory and Tax Avoidance

5)      Costs and Consequences of Tax Avoidance”