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
発表年月日 2024/11/25
発表テーマ Impact of Tax Credit Reforms on R&D Investment: A GMM Analysis of Japanese Firms
会議名 The 21st Asian Academic Accounting Association Annual Conference
主催者 Foreign Trade University
学会区分 国際学会
発表形式 口頭（一般）
単独共同区分 単独
国・地域 ベトナム
開催地名 Hanoi
開催期間 2024/11/24～2024/11/26
発表者・共同発表者 Juhyung Kang
概要 This study examines the effectiveness of R&D tax credits in promoting corporate R&D investment in Japan, focusing on the 2014 revisions under the Japan Revitalization Strategy. Using publicly available financial data, eligible R&D tax credits are estimated for firms listed on the Tokyo Prime Stock Exchange. A one-step GMM analysis of balanced panel data from FY2006–2022 shows that R&D tax credits generally encourage R&D investment, but the post-2014 system is less effective than earlier versions. Previous R&D spending is also an important determinant of current investment. These findings provide evidence on the effectiveness of Japan’s R&D tax credit system and corporate R&D behavior.
researchmap用URL https://www.foura.org/download/foura_2024/proceedings/337.pdf