Thesis topic proposal
Taxation effects on corporate financial management and corporate income


Institute: University of Debrecen
business and management
Károly Ihrig Doctoral School of Management and Business

Thesis supervisor: Tibor Tarnóczi
Location of studies (in Hungarian): University of Debrecen, Faculty of Economic and Business
Abbreviation of location of studies: DEGTK

Description of the research topic:

The effects of corporate taxes on investment and entrepreneurship is one of the central questions in corporate growth and development. Measuring the economic consequences of changes in corporate taxes is challenging for two reasons. First, changes in tax policy are unlikely to be random and instead are themselves influenced by prevailing economic conditions and other factors. The second empirical challenge is that we do not observe counterfactual outcomes. The research investigates the impact of corporate taxation on investment and capital accumulation. This relationship is central to any evaluation of the effects, and welfare implications, of fiscal incentives that are intended to stimulate corporate investments, such as enhanced capital allowances. Identifying the existence and magnitude of tax-motivated profit shifting is fraught with difficulty. In frame of research, we rely on measuring the effect of variation in corporate tax rates on the corporate profitability. The results of the research can provide essential information about taxation effects for the government, and determine the relations between tax and earnings management. The results show strong support for the profit shifting hypothesis. The research will present a new approach to estimating the existence and magnitude of tax-motivated income shifting.

Required language skills: angol
Number of students who can be accepted: 1

Deadline for application: 2016-12-31

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