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Taxation, Supply Chain Network, and Firm Performance: Evidence from the 2014 Value-added Tax Reform in Japan

研究課題

研究課題/領域番号 23K18779
研究種目

研究活動スタート支援

配分区分基金
審査区分 0107:経済学、経営学およびその関連分野
研究機関横浜国立大学

研究代表者

陳 雨テイ  横浜国立大学, 大学院国際社会科学研究院, 准教授 (10979032)

研究期間 (年度) 2023-08-31 – 2025-03-31
研究課題ステータス 交付 (2023年度)
配分額 *注記
2,730千円 (直接経費: 2,100千円、間接経費: 630千円)
2024年度: 1,300千円 (直接経費: 1,000千円、間接経費: 300千円)
2023年度: 1,430千円 (直接経費: 1,100千円、間接経費: 330千円)
キーワードNetwork / Misallocation / Tax Incidence
研究開始時の研究の概要

For research question 1, we explore whether firms find new suppliers and customers and whether firms terminate old supply/demand relations. For intensive margins, we would like to explore the change in sourcing and sales from/to others and also explore whether supplier and customer composition changes, i.e. did firms sourcing/ sales more concentrated to the largest suppliers/customers or less concentrated. We then build a quantitative spatial model with a firm-to-firm production network to examine the welfare effect of the VAT reform on the economy.

研究実績の概要

After discussing with collaborators and other researchers from this and related fields, I confined the research question to a narrower aspect so that I can focus the project on several points.
I also have reviewed all literature regarding this research field, so that we can better position our project in the current economic academic fields. During the process, we had meetings several times online and in person. Besides academic literature, We also try to link the project to the real social problems so that we can link empirical results more to the reality.
As the project contains empirical studies, so it's important to find data. I successfully find and collected all the data suitable for this research. One of the important dataset is a confidential firm-to-firm network data. So I have to apply to the data center keeping the database for permissions to access the data. This took around 4 months. I obtained the data at the end of July. It took me around 1 month to get familiar with how to use the dataset. Meanwhile, I also cleaned all the data and conducted initial empirical studies. My research collaborators and I had meetings regularly to discuss results.
In the coming year, it's expected that we will add theoretical analysis and present this research in more academic conferences.

現在までの達成度 (区分)
現在までの達成度 (区分)

2: おおむね順調に進展している

理由

We think our project progresses smoothly. This is because we begin the project from literature review last year. The literature review takes quite short time to finish.
One of the most important part is doing empirical study using firm-level data. The firm-to-firm transaction data is confidential and we have to apply to a data center to obtain the access permission to the data. We got the permission to use the data in the end of July. So, the empirical study formally began in August.
The major results have already came out and we presented our preliminary results in a symposium.

今後の研究の推進方策

In the future, we will finish the empirical part of the project by adding more empirical results to complement the current results. This can involve collecting more data.
To enrich the contents of the results, we will add theoretical models to explain the empirical findings. We will consult on researchers on economic theories, in particular economic network theories.
Apart from the above plans, we also plan to present the research in more conferences, especially international workshops. We expect to get more feedbacks so that we can improve the research quality.

報告書

(1件)
  • 2023 実施状況報告書
  • 研究成果

    (1件)

すべて 2024

すべて 学会発表 (1件) (うち招待講演 1件)

  • [学会発表] Minimum wage, supply chains and firm performance2024

    • 著者名/発表者名
      Chen, Yuting
    • 学会等名
      TDB-CAREE 内部報告会
    • 関連する報告書
      2023 実施状況報告書
    • 招待講演

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公開日: 2023-09-11   更新日: 2024-12-25  

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