Do R&D and IT tax credits work? Evaluation of the Japanese tax reform

Author: Sakata Ichiro   Fujisue Kenzo   Okumura Hirokazu  

Publisher: Inderscience Publishers

ISSN: 0267-5730

Source: International Journal of Technology Management, Vol.32, Iss.3-4, 2005-07, pp. : 277-287

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Abstract