About This Chapter
Who's It For?
Anyone who needs help learning or mastering corporate spending and taxation material will benefit from the lessons in this chapter. There is no faster or easier way to learn corporate spending and taxation. Among those who would benefit are:
- Students who have fallen behind in understanding corporate spending and taxation
- Students who struggle with learning disabilities or learning differences, including autism and ADHD
- Students who prefer multiple ways of learning corporate finance concepts (visual or auditory)
- Students who have missed class time and need to catch up
- Students who need an efficient way to learn about corporate spending and taxation
- Students who struggle to understand their teachers
- Students who attend schools without extra corporate finance learning resources
How It Works:
- Find videos in our course that cover what you need to learn or review.
- Press play and watch the video lesson.
- Refer to the video transcripts to reinforce your learning.
- Test your understanding of each lesson with short quizzes.
- Verify you're ready by completing the Corporate Spending and Taxation chapter exam.
Why It Works:
- Study Efficiently: Skip what you know, review what you don't.
- Retain What You Learn: Engaging animations and real-life examples make topics easy to grasp.
- Be Ready on Test Day: Use the Corporate Spending and Taxation chapter exam to be prepared.
- Get Extra Support: Ask our subject-matter experts any corporate spending and taxation question. They're here to help!
- Study With Flexibility: Watch videos on any web-ready device.
Students Will Review:
This chapter helps students review the concepts in a corporate spending and taxation unit of a standard corporate finance course. Topics covered include:
- Executive compensation
- Building community relationships through corporate donations and partnerships
- Corporate expansion through mergers and acquisitions
- Corporate tax structure and liability
1. Trends of Executive Compensation in the U.S.
Some believe executive compensation in the U.S. has gotten out of hand. In this lesson, we'll discuss how executives are compensated, how their compensation is determined and recent trends in executive compensation.
2. Business & the Community: Partnerships & Interactions
Businesses and communities depend on each other for support to create a flourishing, stable, and profitable society. In this lesson, you will learn about the interdependencies between companies and communities as well as their collaborative partnerships.
3. Corporate Giving Strategies: Building Community Relationships
Corporate giving is essential to building strong relationships between businesses and communities. In this lesson, you will learn how companies can direct their giving strategically to further their own business objectives.
4. Corporate Expansion: Mergers and Acquisitions
Corporations can grow in two different ways: through expansion of their current business or through mergers and acquisitions. In this lesson, you'll learn about mergers and acquisitions. A short quiz follows.
5. Tax Structure and Liability of Corporations
A corporation is a complex business structure with unique characteristics pertaining to taxation and liability. The advantages of a corporation are subject to certain rules. This lesson explains double taxation, limited liability and piercing the corporate veil.
6. Task Structure: Definition & Explanation
In this lesson, we will learn how a task can be completed effectively by means of task structure. We will define task structure and look at an example. When the lesson concludes, you can take a quiz to test your knowledge.
7. Tax Incidence: Definition, Formula & Example
In this lesson, we'll define the concept of tax incidence. We'll also review the factors needed to determine tax incidence as well as look at the formula for tax incidence and review an example of how it's determined.
8. Tax Multiplier Effect: Definition & Formula
Taxes and multiplication: not words you always want to hear together. However, in this lesson, we'll cover the tax multiplier effect on a macro scale to learn how taxes impact gross domestic product.
9. Tax Structures: Types & Concept
Governments can use different tax structures to collect revenue. In this lesson, you'll learn about three major tax structures that governments employ. You'll also have a chance to reinforce your knowledge with a short quiz.
10. What Are Tariffs? - Overview
Nations have an inherent interest in protecting their own producers from foreign competitors. In this lesson, you'll learn how tariffs accomplish that, as well as some of the economic and political implications of tariffs.
11. MM Proposition I & II with Corporate Taxes
Corporate taxes play a major role in investment decisions and capital structure. The MM theory propositions I and II explain how the value of a firm and expected returns change due to the presence of corporate taxes.
12. Tax Loss Harvesting: Rules & Examples
Tax-loss harvesting is an excellent method for reducing tax obligations, but this lesson explains how investors must also be aware of IRS rules and limits when considering this strategy.
13. What is a Federal Tax Lien? - Procedure & Statute of Limitations
When people cannot pay the taxes, they tend to ignore payment demand letters from the IRS. The Internal Revenue Service (IRS) of the the United States Treasury can file a federal lien with a local or state authorities. In this lesson, you will learn the definition, procedure and statute of limitations of a federal tax lien.
14. What is a State Tax Lien? - Definition & Removal
A state tax lien can be a significant problem for property owners. Let's take a look at what a tax lien is and how the owner can get it removed from the property title and personal credit report.
15. Share-Based Compensation: Definition & Types
Many US companies offer other forms of compensation, on top of the more traditional cash-based compensation- salaries, bonuses and allowances. Read this lesson to know more about share-based compensation.
16. What is a Tax Anticipation Note?
A tax anticipation note is a unique form of an IOU that many towns and cities use. In this lesson, we will explore how governments use these notes to finance themselves based on future tax revenue.
17. Tax and Revenue Anticipation Notes
In this lesson, we will discuss tax anticipation notes and revenue anticipation notes, both of which are types of municipal bonds whose security (interest and principal payments) are based on future cash, either collected by taxes or revenue.
18. What are Tax Allowances? - Definition & Rates
In this lesson, we will discuss what tax allowances are, and how claiming the right number of allowances ensures that an appropriate amount of taxes are withheld from employee paychecks.
19. Deductible vs. Copay
In this lesson, you'll see the differences between a deductible and a copay and how they relate to the costs people pay for insurance. Learn why it is possible to pay a deductible in full, but copays aren't ever lifted.
20. How do Deductibles Work?
When purchasing different types of insurances, you will keep hearing the word deductible. This lesson will tell you what deductibles are, how they work and when you have to pay them.
Earning College Credit
Did you know… We have over 200 college courses that prepare you to earn credit by exam that is accepted by over 1,500 colleges and universities. You can test out of the first two years of college and save thousands off your degree. Anyone can earn credit-by-exam regardless of age or education level.
To learn more, visit our Earning Credit Page
Transferring credit to the school of your choice
Not sure what college you want to attend yet? Study.com has thousands of articles about every imaginable degree, area of study and career path that can help you find the school that's right for you.
Other chapters within the Corporate Finance: Help & Review course
- Introduction to Corporations: Help & Review
- Stockholders & Stakeholders: Help & Review
- Business Capital & Investments: Help & Review
- Raising Capital for Business: Help & Review
- Financial Accounting: Help & Review
- Financial Statements: Help & Review
- Analyzing Financial Statements: Help & Review
- Government-Business Relations: Help & Review
- Securities & Anti-Trust Laws: Help & Review
- Accounting Risk & Return: Help & Review
- Options, Bankruptcy & Corporate Finance
- Reform & Emerging Global Markets