Kasahara, Hiroyuki; Shimotsu, Katsumi; Suzuki, Michio - In: Journal of the Japanese and International Economies 31 (2014) C, pp. 72-97
amount of tax credits, where 0.3–0.8 percent is attributable to relaxing the financial constraint of firms with outstanding ….0–3.4 percent if there had been no tax credit reform in 2003, where 0.3–0.6 percent is attributable to the effect of financial … constraint, and that the aggregate R&D expenditure would have been larger by 3.1–3.9 percent if there had been no cap on the …