カン　チュヒョン   KANG Juhyung
  姜　周亨
   所属   大阪経済大学  経営学部 経営学科
   職種   講師
言語種別 英語
発行・発表の年月 2024/12
形態種別 学術雑誌
査読 査読あり
標題 Impact of Tax Credit Reforms on R&D Investments: A GMM Analysis of Japanese Firms
執筆形態 単著
掲載誌名 Proceedings of the 21st Asian Academic Accounting Association Annual Conference
掲載区分国外
出版社・発行元 Asian Academic Accounting Association
巻・号・頁 pp.1-18
総ページ数 18
概要 This study evaluates the effectiveness of Japan’s R&D tax credit policies on corporate R&D expenditures, focusing on the Revised Incremental Tax Credit System. Using balanced panel data from Tokyo Prime-listed firms (FY2008–2022) and two-step difference GMM estimation, the study finds that R&D tax credits positively influence R&D investment. However, the Revised Incremental Type shows only limited additional effects, and no significant effectiveness is observed after 2014, particularly following the abolition of the choice between Total and Incremental Types in 2019. The study also identifies lagged R&D expenditure, industry R&D levels, and firm size as key determinants of corporate R&D investment behavior.
researchmap用URL https://www.foura.org/download/foura_2024/proceedings/337.pdf