Masaki Hotei

Daito Bunka University - Department of Economics

Takashimadaira 1-9-1, Itabashi

Tokyo 175-857

Japan

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Scholarly Papers (1)

1.

Tax Avoidance by Capital Reduction: Evidence from Corporate Tax Reform in Japan

Asian Finance Association (AsianFA) 2018 Conference
Number of pages: 45 Posted: 22 Jan 2018 Last Revised: 17 Jun 2018
Kaoru Hosono, Masaki Hotei and Daisuke Miyakawa
Gakushuin University - Economics, Daito Bunka University - Department of Economics and Hitotsubashi University
Downloads 37 (440,367)

Abstract:

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Tax avoidance; Pro forma standard taxation; Firm growth