As one of the premier graduate tax programs in the nation, the Carlson School Master of Business Taxation (MBT) program helps students acquire a conceptual understanding of taxation, and develop technical competence in the practical application of the rules of taxation in business. In addition, courses in government and economic tax policy, tax negotiations, and tax technology and analytics provide breadth to complement the technical tax courses. The program gives students a chance to learn from world-class faculty who are distinguished professionals with extensive real-life experience. The faculty have in-depth knowledge of the tax industry and work closely with the Twin Cities business community. Combining rigorous coursework and top faculty from the tax community brings a broad perspective into the relationship between tax and business issues, which helps prepare graduates for greater responsibilities in business management and consulting. Historically, more than 80 percent of students are employed in the business community and take courses on a part-time basis. The classroom based program offers courses in the evenings, Monday-Thursday, 5:45-9:05 p.m., accommodating both part-time and full-time students. For added flexibility, a fully online MBT program is available beginning fall 2018. Students in the classroom based program may also choose to take some courses online. To free tax professionals from coursework responsibilities during the busiest part of tax season, no courses are offered during the spring semester from early March through April 15. Students enrolled part-time can expect to complete the program in approximately three years. Students enrolled full-time can complete the program in a shorter period.