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Taxations in global economy

Research Project

Project/Area Number 21530470
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionYokohama City University

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)

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)
Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
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)
Keywords税務会計 / 会計学 / 財務会計
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.

Report

(4 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report
  • 2009 Annual Research Report
  • Research Products

    (8 results)

All 2012 2011 2010 2009

All Journal Article (5 results) Presentation (3 results)

  • [Journal Article] 日米比較にみる確定給付企業年金の税制優遇規定2012

    • Author(s)
      高橋隆幸
    • Journal Title

      税務弘報

      Volume: 第60巻第3号 Pages: 120-127

    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Journal Article] 利益連動給与をめぐる実証分析-平成18年度税制改正が与える影響2011

    • Author(s)
      高橋隆幸・野間幹晴
    • Journal Title

      會計

      Volume: 第180巻第5号 Pages: 100-115

    • Related Report
      2011 Final Research Report
  • [Journal Article] 利益連動給与採用をめぐる実証分析-平成18年度税制改正が与える影響-2011

    • Author(s)
      高橋隆幸・野間幹晴
    • Journal Title

      會計

      Volume: 第180巻5号 Pages: 694-709

    • Related Report
      2011 Annual Research Report
  • [Journal Article] 企業買収のストラクチャーに租税が与える影響2010

    • Author(s)
      高橋隆幸・野間幹晴
    • Journal Title

      會計

      Volume: 第178巻第4号 Pages: 107-123

    • Related Report
      2011 Final Research Report
  • [Journal Article] 企業買収のストラクチャー選択に租税が与える影響2010

    • Author(s)
      高橋隆幸・野間幹晴
    • Journal Title

      會計

      Volume: 第178巻 Pages: 547-563

    • NAID

      40017278491

    • Related Report
      2010 Annual Research Report
  • [Presentation] 利益連動給与採用の決定要因2010

    • Author(s)
      高橋隆幸・野間幹晴
    • Organizer
      日本会計研究学会・第69回大会
    • Place of Presentation
      東洋大学
    • Year and Date
      2010-09-10
    • Related Report
      2011 Final Research Report
  • [Presentation] 利益連動給与採用の決定要因2010

    • Author(s)
      高橋隆幸・野間幹晴
    • Organizer
      日本会計研究学会・第69回大会
    • Place of Presentation
      東洋大学白山キャンパス
    • Year and Date
      2010-09-10
    • Related Report
      2010 Annual Research Report
  • [Presentation] 海外子会社の留保利益と企業価値2009

    • Author(s)
      高橋隆幸・野間幹晴
    • Organizer
      日本経営財務学会・第33回全国大会
    • Place of Presentation
      山口大学
    • Year and Date
      2009-09-26
    • Related Report
      2011 Final Research Report 2009 Annual Research Report

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Published: 2009-04-01   Modified: 2016-04-21  

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