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Do R&D and IT tax credits work? Evaluation of the Japanese tax reform.
- Source :
-
International Journal of Technology Management . 2005, Vol. 32 Issue 3-4, p277-287. 11p. - Publication Year :
- 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. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 02675730
- Volume :
- 32
- Issue :
- 3-4
- Database :
- Academic Search Index
- Journal :
- International Journal of Technology Management
- Publication Type :
- Academic Journal
- Accession number :
- 17969347
- Full Text :
- https://doi.org/10.1504/IJTM.2005.007334