Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003
Year of publication: |
2013
|
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Authors: | Kasahara, Hiroyuki |
Other Persons: | Shimotsu, Katsumi (contributor) ; Suzuki, Michio (contributor) |
Publisher: |
[2013]: [S.l.] : SSRN |
Subject: | Japan | Steuervergünstigung | Tax incentive | Industrieforschung | Industrial research | Steuerreform | Tax reform | Steuerwirkung | Tax effects |
Extent: | 1 Online-Ressource (42 p) |
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Series: | CESifo Working Paper Series ; No. 4451 |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 31, 2013 erstellt |
Other identifiers: | 10.2139/ssrn.2353300 [DOI] |
Classification: | d22 ; H25 - Business Taxes and Subsidies ; H32 - Firm ; K34 - Tax Law ; O31 - Innovation and Invention: Processes and Incentives ; O38 - Government Policy |
Source: | ECONIS - Online Catalogue of the ZBW |
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