Keywords: B-index, R&, D tax credit, IT tax credit, research and development, innovation, information technology, Japanese tax reform, Japan, investment tax credit
Do R&D and IT tax credits work? Evaluation of the Japanese tax reform
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.