Effect of R&D Tax Credits for Small and Medium-sized Enterprises in Japan: Evidence from firm-level data
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- Hiroyuki Kasahara, & Katsumi Shimotsu & Michio Suzuki, 2012.
"Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003,"
CARF-F-275, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Oct 2013.
- Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2012. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," Global COE Hi-Stat Discussion Paper Series gd11-220, Institute of Economic Research, Hitotsubashi University.
- Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio, 2014.
"Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003,"
Journal of the Japanese and International Economies,
Elsevier, vol. 31(C), pages 72-97.
- Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2013. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003," CESifo Working Paper Series 4451, CESifo Group Munich.
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NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2011-10-01 (All new papers)
- NEP-ENT-2011-10-01 (Entrepreneurship)
- NEP-INO-2011-10-01 (Innovation)
- NEP-PBE-2011-10-01 (Public Economics)
- NEP-SBM-2011-10-01 (Small Business Management)
- NEP-TID-2011-10-01 (Technology & Industrial Dynamics)
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