Does an R&D tax credit affect R&D expenditure? The...

Journal of the Japanese and International Economies 2014 / 03 Vol. 31

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
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Volume:
31
Language:
english
Journal:
Journal of the Japanese and International Economies
DOI:
10.1016/j.jjie.2013.10.005
Date:
March, 2014
File:
PDF, 740 KB
english, 2014
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