Does Tax Credit for R & D Induce Additional R & D Investment? : Analysis on the effects of gross R & D credit in Japan

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  • 研究開発優遇税制は企業の研究開発投資を増加させるのか : 試験研究費の総額に係る税額控除制度の導入効果分析
  • ケンキュウ カイハツ ユウグウ ゼイセイ ワ キギョウ ノ ケンキュウ カイハツ トウシ オ ゾウカ サセル ノ カ シケン ケンキュウヒ ノ ソウガク ニ カカワル ゼイガク コウジョ セイド ノ ドウニュウ コウカ ブンセキ

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In this paper, we try to examine whether the tax credit program for gross R & D enforced in 2003 induced additional R & D investment in Japanese firms. We apply difference-in-difference model to estimate the impact of the tax credit by using the firm level data of the official statistics. We find no evidence that the firms which received the new tax credit significantly increase. their R & D expenditure as compared to non received ones. Our result doesn't change though we use several sub-samples to check its robustness. This indicates that there is room to improve existing tax credit program for R & D in Japan.

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