Business Taxation and Financial Decisions

This is a preview of subscription content, log in via an institution to check access.

Access this book

Subscribe and save

Springer+ Basic €32.70 /Month

Buy Now

Price includes VAT (France)

Softcover Book EUR 68.56

Price includes VAT (France)

Hardcover Book EUR 105.49

Price includes VAT (France)

Tax calculation will be finalised at checkout

Other ways to access

About this book

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.

Similar content being viewed by others

Financial constraints and firm tax evasion

Article 14 June 2018

The taxman cometh: Does tax uncertainty affect corporate cash holdings?

Article 09 May 2017

Corporate tax risk: a literature review and future research directions

Article 02 December 2021

Keywords

Table of contents (9 chapters)

Front Matter

Pages i-xxi

Introduction to Investment Decision Making

Front Matter

Introduction to Tax Planning

Principles of Investment Decisions

Pages 11-76

Integrating Taxation into Investment Decision Making

Front Matter

Pages 77-77

Integrating Taxation Into Investment Decision Making

Integrating Income Taxes into Finance

Pages 79-135

Tax Facts

Pages 137-158

Neutral Income Tax Systems

Pages 159-213

Introduction to Business Taxation

Pages 215-263

Extensions of the Standard Model

Pages 265-311

Standard Model of Business Valuation

Pages 313-341

Taxation and Financing Decisions

Pages 343-387

Back Matter

Pages 399-401

Authors and Affiliations

Management, Chair of Taxation and Accounting, WHU - Otto Beisheim School of, Vallendar, Germany

, Chair of Business Taxation, University of Magdeburg, Magdeburg, Germany

About the authors

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.

Bibliographic Information