Do R&D and IT tax credits work? Evaluation of the Japanese tax reform Online publication date: Wed, 06-Jul-2005
by Ichiro Sakata, Kenzo Fujisue, Hirokazu Okumura
International Journal of Technology Management (IJTM), Vol. 32, No. 3/4, 2005
Abstract: Our intention is to verify whether or not the tax reform plan can demonstrate benefits of which an impact can be felt in macroeconomic terms. We identify the significant effects of the tax reform plan and the difference in effects between R&D tax credit and IT investment tax credit.
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