The corporate sector is the major source of economic growth and employment, and the taxation on its various activities calls for a careful and systematic evaluation of such policy intervention. To provide such an evaluation scheme, this project builds a numerical dynamic general equilibrium model tailored for Japanese policy environments, and aims to provide some estimates that characterize the impacts of taxation on corporate activities. Our goal is to contribute to the public discussion on the upcoming reform of tax credit schemes and the corporate tax rate.
April 1, 2011 - August 31, 2011
Major Research Results
RIETI Discussion Papers
"Entry Barriers, Reallocation, and Productivity Growth: Evidence from Japanese manufacturing firms" (MURAO Tetsushi and NIREI Makoto)
"How Much Do R&D Tax Credits Affect R&D Expenditures? Japanese tax credit reform in 2003" (KASAHARA Hiroyuki, SHIMOTSU Katsumi and SUZUKI Michio)
"Effect of R&D Tax Credits for Small and Medium-sized Enterprises in Japan: Evidence from firm-level data" (KOBAYASHI Yohei)