Title: Do R&D and IT tax credits work? Evaluation of the Japanese tax reform

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.

DOI: 10.1504/IJTM.2005.007334

International Journal of Technology Management, 2005 Vol.32 No.3/4, pp.277 - 287

Published online: 06 Jul 2005 *

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