SESSION 4(A): Taxation Issues

SESSION 4(A): Taxation Issues

Moderator: Cindy Yoshiko Shirata, Ibaraki University, Japan

EMPIRICAL ANALYSIS OF THE IMPACT OF TAX INCENTIVES FOR WAGE INCREASES ON CORPORATE BEHAVIOR: EVIDENCE FROM JAPAN

• Haruka Amma, Kobe University, Japan

TAX ON RETAINED EARNINGS AND THE EFFECT ON RETAINED EARNINGS AND CASH HOLDINGS; ANALYSIS FROM JAPANESE DATA

• Naoyuki Kaneda, Gakushuin University, Japan
• Hiroki Yamashita, Aoyama Gakuin University, Japan

PERFORMANCE-BASED EXECUTIVE PAY AND 2017 JAPANESE CORPORATE TAX LAW REFORM

• Tomotaka Yanagida, Tokyo University of Science, Japan