Taxations in global economy
| Project/Area Number |
21530470
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Yokohama City University |
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Principal Investigator |
TAKAHASHI Takayuki 横浜市立大学, 大学院・国際マネジメント研究科, 准教授 (50326071)
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| Co-Investigator(Kenkyū-buntansha) |
NOMA Mikiharu 一橋大学, 大学院国際企業戦略研究科, 准教授 (80347286)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Keywords | 税務会計 / 会計学 / 財務会計 |
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| Research Abstract |
Our research theme is the taxations in global economy. We analyze the effects of taxes on taxpayers' activities under the global economy. We adopt empirical investigations as our research methodology. For three years of our research period, we investigate four research areas, that is, adoption of profit-based executive compensations, structures of corporate acquisition transaction, foreign tax credit and repatriation tax, and defined-benefit corporate pension plan. We have published three papers in journal and had made two presentations at academic conferences.
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Report
(4 results)
Research Products
(8 results)
