Taxation Emphasis

Students who pursue this emphasis must take 9 credits of advanced taxation courses.

Required Course
BUAD 6269 - Advanced Federal Taxation

3 Credits


To provide the accountant and the manager with the ability to recognize tax factors that influence business decisions and to integrate them into the business decision-making process. This will include the development of a tax foundation, the ability to read and apply the Code and Regulations, the ability to conduct tax research using both online and offline tax research data bases, the ability to engage in effective tax planning, and the ability to present the identified tax consequences in both oral and written presentations. Ethical influences will be identified and discussed as related to taxation and the related business decision.

Additional Credits
BUAD 6159 - Taxation and Business Strategy

3 Credits


This economics-based course provides a conceptual framework for understanding tax issues in the context of business decisions and business strategy. Students learn about the role of taxes throughout the firm’s life cycle: choice of organizational form, employee compensation, investment opportunities, capital structure and dividend policy, financial innovations, international operations, and business combinations. The key conceptual components include: (a) consideration of the tax implications for all parties to the transaction; (b) consideration of both explicit and implicit taxes, such as lower before-tax rates of return on tax-favored investments; and (c) consideration of both tax and non-tax costs. Ultimately, the course provides a useful framework for thinking about taxes in all tax regimes (i.e., across countries and over time).

BUAD 6179 - Tax Research and Current Topics

3 Credits


Expands and integrates knowledge of domestic and international tax topics in a rigorous research-based study of U.S. tax law, tax planning and tax compliance, including contemporary topics such as comparative forms of doing business, compensation and benefits, international and multistate taxation, corporate reorganizations, and tax exempt entities. Incorporates relevant academic research, as well as statutory and case-based research into tax laws and regulations related to contemporary tax issues.

BUAD 6189 - Estate and Financial Planning

3 Credits


This course provides an introduction to the principles of estate and financial planning, with an emphasis on tax planning opportunities. Topics include a study of the estate and gift tax laws, effective use of trusts and life insurance, valuation techniques, integrated family tax and financial planning, succession planning for the closely-held business, and elections available to taxpayers. Also featured are debt management, retirement planning and investment planning, with an emphasis on issues facing both younger professionals as well as high net worth individuals.

Other Law School tax electives may be taken and counted toward the Taxation Emphasis with the approval of the Chair of the Accounting Department.