Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003

• Material Type: 文書・図像類
• Title: Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003
• Author/Editor: Kasahara, Hiroyuki; Shimotsu, Katsumi; Suzuki, Michio
• Author Heading: Kasahara, Hiroyuki; Shimotsu, Katsumi; Suzuki, Michio
• Publication, Distribution, etc.: Institute of Economic Research, Hitotsubashi University
• Publication Date: 2012-01
• Publication Date (W3CDTF): 2012-01
• Contributor: 社会科学の高度統計・実証分析拠点構築 = Research Unit for Statistical and Empirical Analysis in Social Sciences
• Text Language Code: eng
• Subject Heading: R&D; tax credit; financial constraint; Japan
• Target Audience: 一般
• Note (General): グローバルCOEプログラム = Global COE Program
• Format (IMT): application/pdf
• Source: fulltext; https://hermes-ir.lib.hit-u.ac.jp/hermes/ir/re/22141/gd11-220.pdf
• Access Restrictions: インターネット公開
• Related Material (URI): URI; http://gcoe.ier.hit-u.ac.jp/english/index.html
• Periodical Title: Global COE Hi-Stat Discussion Paper Series ; No. 220
• Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• Original Data Provider (Database): 一橋大学 : HERMES-IR(一橋大学機関リポジトリ) : Research & Education Resources

• Summary, etc.: To what extent does a tax credit affect firms' R&D activity? What are the mechanisms? This paper examines the effect of the 2003 Japanese tax credit r...