2017 Fiscal Year Final Research Report
Empirical Studies in Tax Systems of Executive Compensations
| Project/Area Number |
15K03775
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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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 |
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| Co-Investigator(Kenkyū-buntansha) |
野間 幹晴 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) |
2015-04-01 – 2018-03-31
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| Keywords | 税務会計 / 会計学 / 財務会計 / 租税法 |
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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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| Free Research Field |
税務会計
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