Corporate Taxation, Income Shifting, and Behavioural Outcomes: Implications for Financial Decision-Making and Reporting

Abstract

This thesis investigates the impact of the 2017 U.S. Tax Cuts and Jobs Act (TCJA) on corporate behavioral outcomes. It explores how the TCJA influenced income shifting, investment decisions, and financial reporting among U.S. multinational and domestic firms. The findings offer empirical evidence on changes in loan costs, cash holdings, and reporting practices, providing insights into how major tax reforms affect corporate financial strategies, tax compliance, and governance.