Authors: Ichiro Sakata, Kenzo Fujisue, Hirokazu Okumura
Addresses: Institute of Engineering Innovation, University of Tokyo, #1-3-1 Kasumigaseki Chiyodaku, Tokyo 100-8901, Japan. ' Waseda University, #637, 2-1-1 Nagatacho, Chiyodaku, Tokyo 100-8962, Japan. ' Graduate Schools for Law and Politics, University of Tokyo, #7-3-1 Hongo, Bunkyoku, Tokyo 113-8656, Japan
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.
Keywords: B-index; R&D tax credit; IT tax credit; research and development; innovation; information technology; Japanese tax reform; Japan; investment tax credit.
International Journal of Technology Management, 2005 Vol.32 No.3/4, pp.277 - 287
Available online: 06 Jul 2005 *Full-text access for editors Access for subscribers Purchase this article Comment on this article