中小企業優遇税制が企業ダイナミクスとマクロ経済に
中小企業優遇税制が企業ダイナミクスとマクロ経済に
及ぼす影響の研究
及ぼす影響の研究
日本学術振興会・科学研究費補助金・基盤研究（B）
日本学術振興会・科学研究費補助金・基盤研究（B）
[2] Hosono, Kaoru, Masaki Hotei, and Daisuke Miyakawa , "The Interaction of a Size-Dependent Tax Policy and Financial Frictions: Evidence from a Tax Reform in Japan," Small Business Economics, forthcoming.
[1] Hosono, Kaoru, Masaki Hotei, and Daisuke Miyakawa (2023), "Causal Effects of a Tax Incentive on SME Capital Investment," Small Business Economics 61:539–557.