Jennifer Blouin

Current Courses

• ACCT897 - Taxes And Bus Strategy

  The objective of this course is to develop a framework for understanding how taxes affect business decisions. Traditional finance and strategy courses do not consider the role of taxes. Similarly, traditional tax courses often ignore the richness of the decision context in which tax factors operate. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments, compensation, organizational form, regulated industries, financial instruments, tax-sheltered investments, mergers and acquisitions, multinational, and multistate. The ultimate goal is to provide a new approach to thinking about taxes (and all forms of government intervention) that will be valuable even as laws and governments change.

  ACCT897401 ( Syllabus )

  ACCT897402 ( Syllabus )

• FNCE797 - Taxes And Bus Strategy

  The objective of this course is to develop a framework for understanding how taxes affect business decisions. Traditional finance and strategy courses do not consider the role of taxes. Similarly, traditional tax courses often ignore the richness of the decision context in which tax factors operate. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments, compensation, organizational form, regulated industries, financial instruments, tax-sheltered investments, mergers and acquisitions, multinational, and multistate. The ultimate goal is to provide a new approach to thinking about taxes (and all forms of government intervention) that will be valuable even as laws and governments change.

  FNCE797401 ( Syllabus )

  FNCE797402 ( Syllabus )

Past Courses

• ACCT297 - TAXES AND BUS STRATEGY

  The objective of this course is to develop a framework for understanding how taxes affect business decisions. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments, compensation, organizational form, and mergers and acquisitions. The ultimate goal is to provide a new approach to thinking about taxes that will be valuable even as laws and governments change. If ACCT 297 is not cross listed with ACCT 897, Undergraduate students interested in ACCT 297 will need to be permitted into ACCT 897. All prerequisites need to be completed in order to receive a permit. Please email acct-staff@wharton.upenn.edu. Also this class will follow the MBA calendar.

• ACCT897 - TAXES AND BUS STRATEGY

  The objective of this course is to develop a framework for understanding how taxes affect business decisions. Traditional finance and strategy courses do not consider the role of taxes. Similarly, traditional tax courses often ignore the richness of the decision context in which tax factors operate. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments, compensation, organizational form, regulated industries, financial instruments, tax-sheltered investments, mergers and acquisitions, multinational, and multistate. The ultimate goal is to provide a new approach to thinking about taxes (and all forms of government intervention) that will be valuable even as laws and governments change.

• FNCE797 - TAXES AND BUS STRATEGY

  The objective of this course is to develop a framework for understanding how taxes affect business decisions. Traditional finance and strategy courses do not consider the role of taxes. Similarly, traditional tax courses often ignore the richness of the decision context in which tax factors operate. The key themes of the framework - all parties, all taxes and all costs - are applied to decision contexts such as investments, compensation, organizational form, regulated industries, financial instruments, tax-sheltered investments, mergers and acquisitions, multinational, and multistate. The ultimate goal is to provide a new approach to thinking about taxes (and all forms of government intervention) that will be valuable even as laws and governments change.

• WH 299 - HONORS THESIS

  This seminar takes place over two semesters and provides students with the skills to perform their own research under the guidance of a Wharton faculty member. At the conclusion of the fall semester, students will produce a thesis proposal including literature review, significance of the research, methodology, and exploratory data if relevant. Throughout the fall semester faculty guests from a range of disciplines will present on their research in class, highlighting aspects that are relevant to the work students are engaging in at that point. During the second semester, students will collect and analyze data and write up the results in close collaboration with their faculty mentor. At the end of the spring semester, each student will present their research in a video presentation. Throughout the course, students will work individually, in small groups, and under the mentorship of a Wharton faculty member. The goal is to becomes capable independent researchers who incorporate feedback and critical (self-) analysis to take their research to the next level.

• WH 399 - HONORS THESIS

  This seminar takes place over two semesters and provides students with the skills to perform their own research under the guidance of a Wharton faculty member. At the conclusion of the fall semester, students will produce a thesis proposal including literature review, significance of the research, methodology, and exploratory data if relevant. Throughout the fall semester faculty guests from a range of disciplines will present on their research in class, highlighting aspects that are relevant to the work students are engaging in at that point. During the second semester, students will collect and analyze data and write up the results in close collaboration with their faculty mentor. At the end of the spring semester, each student will present their research in a video presentation. Throughout the course, students will work individually, in small groups, and under the mentorship of a Wharton faculty member. The goal is to becomes capable independent researchers who incorporate feedback and critical (self-) analysis to take their research to the next level.

• Penn Fellow, 2014-2015
• Jacob Levy Center Research Grant, 2014-2015
• MBA Excellence in Teaching Award, 2014
• Rodney L. White Center for Financial Research Grant, 2010-2011
• MBA Teaching Commitment and Curricular Innovation Awards, 2010
• American Taxation Association Tax Manuscript Award, 2010
• International Tax Policy Forum Research Grant, 2009-2011
• Golub Faculty Scholar, 2009-2010
• Global Initiatives Fellowship, 2009-2013
• Terker Research Fellowship, 2008-2009
• Educational Foundation for Women in Accounting Doctoral Fellowship, 2002
• AAA Doctoral Consortium Fellow, 2000
• KPMG Peat Marwick Doctoral Scholarship, 1998-2002
• AICPA Minority Doctoral Fellow, 1998-2002

• U.S. Companies Are Stashing $2.1 Trillion Overseas to Avoid Taxes, Bloomberg Business - 03/04/2015
• What Icahn Thinks Investors Are Missing in Apple’s Earnings, The Wall Street Journal - 02/18/2015
• If you had a bank account in the Cayman Islands, why would you pay taxes on it?, Quartz - 06/06/2013
• Apple chief calls on US government to slash US corporate tax, The Guardian - 05/21/2013
• Why Fantastically Wealthy Apple Is Borrowing Money, Wired - 05/01/2013
• All Eyes on Foreign Earnings, CFO.com - 12/15/2012
• Tax Incentive Helps Multinationals Repatriate 20% Less, Study Finds, CFO.com - 11/12/2012
• Tasting Three Flavors of Tax Software, New York Times - 02/13/2011

Knowledge @ Wharton

• Will a Global Minimum Corporate Tax Work?, Knowledge @ Wharton - 6/22/2021
• A Middle-class Tax Cut: Weighing the Costs and Benefits, Knowledge @ Wharton - 11/19/2019
• When Tax Strategies Are Problematic for Firms – and Investors, Knowledge @ Wharton - 3/5/2019
• Could the Paradise Papers Lead to Tax Reforms?, Knowledge @ Wharton - 11/11/2017
• Why a U.S. Tax System Overhaul Would Be ‘a Massive Undertaking’, Knowledge @ Wharton - 5/26/2017
• The Real Losers in the European Commission’s Apple Tax Ruling, Knowledge @ Wharton - 9/8/2016
• Trump or Clinton? How the Election Will Impact the Economy, Knowledge @ Wharton - 8/17/2016
• Why New U.S. Rules Won’t Completely Halt Tax Inversions, Knowledge @ Wharton - 4/8/2016
• The HSBC Scandal: A Red Flag for U.S. Regulators?, Knowledge @ Wharton - 2/18/2015
• Capital Flight: Can Tax Inversions Be Prevented?, Knowledge @ Wharton - 9/16/2014
• Corporate Tax Avoidance: Can the System Be Fixed?, Knowledge @ Wharton - 6/19/2013
• Pressure Points: Where Tax Reform Can Be Most Effective, Knowledge @ Wharton - 2/13/2013
• Private Equity: Fact, Fiction and What Lies in Between, Knowledge @ Wharton - 2/29/2012
• Private Equity: Fact, Fiction and What Lies in Between, Knowledge @ Wharton - 2/8/2012
• Not a Dirty Word: How Companies Use Debt to Improve Their Bottom Line, Knowledge @ Wharton - 2/4/2009

Wharton Stories

• Accounting Prof. Jennifer Blouin Explains Why Everyone Needs to Understand Taxes, Wharton Stories - 05/14/2019