This course offers an integrated exploration of advanced topics in taxation and sustainability, focusing on their impact on firms’ tax and financial accounting disclosure, and other real corporate decisions. Through a blend of critical literature reviews and hands-on empirical exercises, the course delves into traditional topics like the effects of tax policy on investment and tax avoidance but also into emerging topics like climate-related research. As a thematic foundation, the course will expand on the role of taxation and tax accounting in influencing capital market outcomes and business decisions, such as accounting choices, tax avoidance strategies, investment, and payout decisions. The course will also focus on the application of empirical tools and databases critical to understanding environmental, social, and governance (ESG) outcomes, among others. Special attention will be given to the effects of tax and non-tax policies on corporate outcomes, enhancing understanding of how these factors integrate with broader sustainability issues in the business sphere.

Designed for students with a foundational knowledge in research tools, corporate finance, and financial accounting, this course also incorporates a rigorous discussion of recent empirical tax literature. It is ideally suited for students interested in deepening their knowledge of how taxes and sustainability considerations shape business practices and regulatory frameworks, appealing to those focused on taxation, accounting, corporate finance, and public economics.