Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Masaki HOTEI"'
Publikováno v:
Small Business Economics.
We estimate the causal effects of a tax incentive for specific productivity-enhancing equipment introduced in 2014 for Japanese small and medium-sized enterprises (SMEs). Using firm-level panel data, we find, first, that the introduction of the tax i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::386a05fbc1fba4d7a8ece21f4c38ecdf
https://doi.org/10.1007/s11187-022-00709-3
https://doi.org/10.1007/s11187-022-00709-3
Publikováno v:
SSRN Electronic Journal.
A new size-dependent tax system was introduced in Japan on April 1, 2004. We exploit this exogenous institutional change as a natural experiment and empirically examine how firms endogenously reacted to a size-dependent tax system in terms of both fi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ddc6ed643dd2ca92099565c2b70ed23
https://doi.org/10.2139/ssrn.3105794
https://doi.org/10.2139/ssrn.3105794
Publikováno v:
Economic Analysis. 188:70-91
A large-scale empirical experiment to analyze determinants of national happiness of human well-beings has been carried out based on happiness data of nations in the world as dependent variable and numerous factors as explanatory variables. The correl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::aee727be50a7d1eefbab5a42beae86b0
http://www.esri.go.jp/jp/archive/bun/bun188/bun188d.pdf
http://www.esri.go.jp/jp/archive/bun/bun188/bun188d.pdf
Publikováno v:
Public Policy Review. 9(2):365-404
Is the timing of a firm's large-scale investment (investment spike) affected by external finance constraints? We use firm-level quarterly data including those on unlisted firms, and estimate the investment hazard rate, i.e., the probability of undert
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::810250574c69a52428463e4c23b762d6
http://www.mof.go.jp/english/pri/publication/pp_review/ppr021/ppr021d.pdf
http://www.mof.go.jp/english/pri/publication/pp_review/ppr021/ppr021d.pdf
Autor:
Masaki Hotei
Publikováno v:
Public Policy Review. 8(5):663-682
Although the effects of the exchange rate on firms' investment were mostly analyzed with semi-macro data by industry, in recent years analyses using firm-level panel data have been developed. Nucci and Pozzolo (2001) analyzed using Italian firm-level
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::a536d8b273a95a07c098014b490e023a
http://warp.ndl.go.jp/info:ndljp/pid/10248500/www.mof.go.jp/english/pri/publication/pp_review/ppr019/ppr019d.pdf
http://warp.ndl.go.jp/info:ndljp/pid/10248500/www.mof.go.jp/english/pri/publication/pp_review/ppr019/ppr019d.pdf
Autor:
Eiji Tajika, Masaki Hotei
Publikováno v:
Economic Analysis. 182:3-23
When income of firms is taxed on a world-wide basis and the home country's corporate income tax rate is very high, like in Japan whose tax rate is now the highest of the OECD countries, profit remittance from foreign subsidiaries faces a serious tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::21ad941af6073eb8532bcf0aebceccc6
http://www.esri.go.jp/jp/archive/bun/bun182/bun182a.pdf
http://www.esri.go.jp/jp/archive/bun/bun182/bun182a.pdf