| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Outline of Final Research Achievements |
Our research theme is the empirical studies in tax systems of executive compensations. Especially, we focused on firms’ choices between incentive stock options and non-qualified stock options. We analyzed the relation between firms’ choice of stock option types and their tax status. For three years of our research period, we also investigated four other research areas, that is, the determinants and consequences of overfunding defined-benefit corporate pension plans, the relation between public benefit corporations’ donation income and their tax credit/deduction status, the effect of local thin-capitalization tax rules, and the introduction of tax exempt rule of dividends from foreign subsidiaries. We adopt empirical investigations as our research methodology. We analyze the effects of taxes on taxpayers’ activities. We published six papers in academic journals and made four presentations at academic conferences in this research period.
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