研究開発と税制 : 問題点の整理(<特集>技術経済研究のフロンティア)
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概要
- 論文の詳細を見る
All OECD countries including Japan have implemented various tax incentives to promote R&D investments in industry, in view of difficulties in providing socially optimum supply of technology and knowledge as the outcome or R&D activities. The present paper describes the R&D related tax system of Japan, particularly the R&D tax credit and immediate depreciation, and discusses problems inherent to these systems and their potential solutions.
- 研究・技術計画学会の論文
- 1999-07-25