Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003
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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-Series CARF-F-275, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Oct 2013.
References listed on IDEAS
- Bloom, Nick & Griffith, Rachel & Van Reenen, John, 2002.
"Do R&D tax credits work? Evidence from a panel of countries 1979-1997,"
Journal of Public Economics, Elsevier, vol. 85(1), pages 1-31, July.
- Nicholas Bloom & Rachel Griffith & John Van Reenen, 2007. "Do R&D Tax Credits Work? Evidence from a Panel of Countries 1979-1997," Discussion Papers 07-020, Stanford Institute for Economic Policy Research.
- KOBAYASHI Yohei, 2011. "Effect of R&D Tax Credits for Small and Medium-sized Enterprises in Japan: Evidence from firm-level data," Discussion papers 11066, Research Institute of Economy, Trade and Industry (RIETI).
- Ogawa, Kazuo, 2007. "Debt, R&D investment and technological progress: A panel study of Japanese manufacturing firms' behavior during the 1990s," Journal of the Japanese and International Economies, Elsevier, vol. 21(4), pages 403-423, December.
- Hall, Bronwyn & Van Reenen, John, 2000. "How effective are fiscal incentives for R&D? A review of the evidence," Research Policy, Elsevier, vol. 29(4-5), pages 449-469, April.
- James R. Brown & Steven M. Fazzari & Bruce C. Petersen, 2009. "Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom," Journal of Finance, American Finance Association, vol. 64(1), pages 151-185, February.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Castellacci, Fulvio & Lie, Christine Mee, 2015.
"Do the effects of R&D tax credits vary across industries? A meta-regression analysis,"
Research Policy, Elsevier, vol. 44(4), pages 819-832.
- Castellacci, Fulvio & Lie, Christine, 2013. "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," MPRA Paper 47937, University Library of Munich, Germany.
More about this item
KeywordsR&D; Tax Credit; Fnancial Constraint; Japan;
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
- O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-03-08 (Accounting & Auditing)
- NEP-INO-2012-03-08 (Innovation)
- NEP-PBE-2012-03-08 (Public Economics)
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