FIN 575
Fall 2017 Part of Term B
Oct 23-Dec 13
Credit: 2 hours.
Government needs revenue and taxes people, but why also tax business? We review the pros and cons of a separate corporate taxes system, the interaction of corporate and personal taxes, the inefficiencies of capital misallocations, and economic incidence (who really bears the burden of a corporate income tax). We also review pros and cons of other taxes on capital income such as interest, dividends, capital gains, rental income, and foreign source-income.
Prerequisite: MAS BPP Concentration.
| CRN | Type | Section | Time | Day | Location | Instructor | Section Details | |
|---|---|---|---|---|---|---|---|---|
|
63327
|
Lecture-Discussion
|
D
|
9:30AM
-10:50AM
|
MW
|
Business Instructional Fac
|
Fullerton, D
|
|