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Investor Valuations of Japan's Adoption of a Territorial Tax Regime : Quantifying the Direct and Competitive Effects of International Tax Reform

Bradley, Sebastien - 2016

This paper examines the impact of Japan's 2009 adoption of a territorial tax regime using event study methods which …

Persistent link: https://www.econbiz.de/10013007018

Tax Avoidance by Capital Reduction : Evidence from Corporate Tax Reform in Japan

Hosono, Kaoru - 2018

A new size-dependent tax system was introduced in Japan on April 1, 2004. We exploit this exogenous institutional …

Persistent link: https://www.econbiz.de/10012929775

Taxation of foreign subsidiaries : Japan's tax reform 2009/10

Masui, Yoshihiro - In: Bulletin for international taxation 64 (2010) 4, pp. 242-248

Persistent link: https://www.econbiz.de/10003972359

Does an R&D Tax credit affect R&D expenditure? : the Japanese R&D tax credit reform in 2003

Kasahara, Hiroyuki; Shimotsu, Katsumi; Suzuki, Michio - 2013

To what extent does a tax credit affect firms ́R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms ́R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the...

Persistent link: https://www.econbiz.de/10010199415

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

Kasahara, Hiroyuki - 2013

To what extent does a tax credit affect firms' R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms' R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the...

Persistent link: https://www.econbiz.de/10013073084

Effects of transfer pricing taxation on the performance control of Japanese foreign subsidiaries

Tomo, Makoto; Matsuoka, Anson Yoshiharu - In: Lean management of global supply chain, (pp. 83-99). 2016

Persistent link: https://www.econbiz.de/10011349774

Investment responses to Japanese tax reforms : a cross-industry comparison

Hamaaki, Junya - In: Japan and the world economy : international journal of … 20 (2008) 4, pp. 542-562

Persistent link: https://www.econbiz.de/10003778515

Corporate tax asymmetries and R&D : evidence from a tax reform for business groups in Japan

Orihara, Masanori - 2016

Persistent link: https://www.econbiz.de/10011526480

Effektive Steuersätze und die deutsche Unternehmensteuerreform

Göpffarth, Dirk - In: Konjunkturpolitik : applied economics quarterly ; … 46 (2000) 3, pp. 220-240

Persistent link: https://www.econbiz.de/10001593008

Incentive to finance under the Shoup Corporate Income Tax Concept : focus on Shoup semi-imputation credit method

Kimura, Konosuke - In: Journal of interdisciplinary economics 4 (1992) 4, pp. 341-362

Persistent link: https://www.econbiz.de/10001146138

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