Does an R&D tax credit affect R&D expenditure? : the Japanese R&D tax credit reform in 2003
Hiroyuka Kasahara; Katsumi Shimotsu; Michio Suzuki
| Year of publication: |
2014
|
|---|---|
| Authors: | Kasahara, Hiroyuka ; Shimotsu, Katsumi ; Suzuki, Michio |
| Published in: |
Journal of the Japanese and international economies : an international journal ; JJIE. - Amsterdam [u.a.] : Elsevier, ISSN 0889-1583, ZDB-ID 626389-6. - Vol. 31.2014, p. 72-97
|
| Subject: | R&D | Tax credit | Financial constraint | Japan | Steuervergünstigung | Tax incentive | Industrieforschung | Industrial research | Steuerreform | Tax reform | Unternehmensfinanzierung | Corporate finance | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010341409