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ACC 789

Federal Income Taxation: Policy Issues

Catalog2026-2027
Credits3 units
LevelGraduate
Average gradeA-
Standard

Overview

Description

Analysis of social and economic issues relating to the selection of a tax base, the tax rate structure, and corporate integration. Addresses common tax issues encountered by managers and other decision makers.

Units

Lecture3

Learning Outcomes

  • explain how taxes affect decision makers and taxpayer behavior.
  • analyze the impact of tax policy on economics and the capital market.
  • recall and describe examples of how taxes can be and are used to impact individual and entity behavior.