Empirical Studies in Tax Systems of Employee Benefits

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530564
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Yokohama 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): 2012-04-01 – 2015-03-31
• Keywords: 税務会計 / 会計学 / 財務会計 / 租税法

Outline of Final Research Achievements

Our research theme is the empirical studies in tax systems of employee benefits. Especially we focused on defined-benefit corporate pension plans. We analyzed the relation between firms' pension contribution and their tax status. For three years of our research period, we also investigated three other research areas, that is, international income shifting in Japanese multinational corporations, tax induced dividend policies and share prices of Japanese real estate investment trusts, and the introduction of tax exempt dividend system on repatriations from foreign subsidiaries. We adopt empirical investigations as our research methodology. We analyze the effects of taxes on taxpayers’ activities. We have published five papers in academic journals and had made four presentations at academic conferences.

Free Research Field

税務会計