Výsledky vyhledávání - "Hotei, Masaki"

Akademický článek

The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan.

Autor: Hosono, Kaoru¹ (AUTHOR), Hotei, Masaki² (AUTHOR), Miyakawa, Daisuke³ (AUTHOR) damiyak@waseda.jp

Publikováno v: Small Business Economics. Oct2024, Vol. 63 Issue 3, p1293-1320. 28p.

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Akademický článek

Causal effects of a tax incentive on SME capital investment.

Autor: Hosono, Kaoru¹ (AUTHOR), Hotei, Masaki² (AUTHOR), Miyakawa, Daisuke³ (AUTHOR) dmiyakawa@hub.hit-u.ac.jp

Publikováno v: Small Business Economics. Aug2023, Vol. 61 Issue 2, p539-557. 19p. 1 Diagram, 7 Charts, 3 Graphs.

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Akademický článek

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R&D Tax Credits, Financial Constraints, and R&D Investments (Japanese)

Autor: HOSONO Kaoru, HOTEI Masaki, MIYAKAWA Daisuke

Research and development (R&D) expenditures are affected potentially by the present and past use of R&D tax credits through two channels. While the present use of R&D tax credits promotes R&D investment through a reduction in capital cost, the past u

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::f8b0f269976d39377d3685f7329d0144
http://www.rieti.go.jp/jp/publications/dp/15j030.pdf

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The Effect of Tax-Sparing Credit on Foreign Direct Investment and Income Shifting

Autor: Hotei, Masaki

Publikováno v: 一橋経済学. 1(2):209-229

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::e78b920567faf4a5d972b8d243a7695c
https://hdl.handle.net/10086/15464

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Repayment Enforcement and Informational Advantages: Empirical determinants of trade credit use

Autor: UCHIDA Hirofumi, UESUGI Iichiro, HOTEI Masaki

Using unique data we test various trade credit theories and find the following. First, the length of a buyer-seller relationship has a positive impact on the use of trade credit, especially for longer-term credit. In contrast, short-term trade credit

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::e579cd2de002114106456aed8a7ca47a
http://www.rieti.go.jp/jp/publications/dp/10e041.pdf

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The Current Status of SME Financing under the Financial Crisis: A summary of the Survey on the Status of Transactions between Businesses and Financial Institutions (Feb. 2008) and the Survey on the Status of Transactions between Businesses and Financial Institutions following the Financial Crisis (Feb. 2009). (Japanese)

Autor: UESUGI Iichiro, UCHIDA Hiroshi, OGURA Yoshiyuki, ONO Arito, XU Peng, TSURUTA Daisuke, NEMOTO Tadanobu, HIRATA Hideaki, YASUDA Yukihiro, YAMORI Nobuyoshi, WATANABE Wakou, HOTEI Masaki

This paper summarizes the results of two questionnaires presented to small and medium size enterprises (SMEs) by RIETI in February 2008 and February 2009. Given the limited data on SMEs, the purpose of the questionnaires is to understand the current

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::aaf68c34a1a2bcca264d4449892d3993
http://www.rieti.go.jp/jp/publications/dp/09j020.pdf

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Japanese Firms’ Dividend Policy and Tax Policy

Autor: Kunieda, Shigeki, Hotei, Masaki

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::495e93005a86f3792dbe69abbc3e285c
https://hdl.handle.net/10086/17481

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The effect of parent companies' dividend policy on profit remittance of their foreign subsidiaries

Autor: Tajika, Eiji, Hotei, Masaki

First Draft: Oct-2008 ; This Version: Mar-2009
改訂版

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::19a6df98fca67c97b5f363a70656ecf4
https://hdl.handle.net/10086/17090

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