京都大学 大学院経済学研究科・経済学部

Makoto HASEGAWA

• Activity Database on Education and Research
• PERSONAL WEBSITE

Basic Information

• Academic Degrees:

  Ph.D. in Economics, University of Michigan

• Courses in charge:

  
  

  [Undergraduate] Public Economics

  
  

  [Graduate] Public Economics

• Fields of Research:

  Public Finance

• Keywords:

  Taxation, International Taxation, Corporate Taxation

Selected Publications

• “Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals,” National Tax Journal, December 2023, 76(4), pp. 771-804.
• “Investor Valuations of Japan’s Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform,” (with Sebastien Bradley and Estelle Dauchy), International Tax and Public Finance, June 2018, 25(3), pp. 581-630.
• “The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan,” (with Kozo Kiyota), Journal of Public Economics, September 2017, 153, pp. 92-110.
• “The Dynamics of Pollution Permits,” (with Stephen Salant), Annual Review of Resource Economics, October 2015, 7, pp. 61-79.
• “Cap-and-Trade Programs under Delayed Compliance: Consequences of Interim Injections of Permits,” (with Stephen Salant), Journal of Public Economics, November 2014, 119, pp. 24-34.
• “The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan,” (with Jeffrey Hoopes, Ryo Ishida, and Joel Slemrod), National Tax Journal, September 2013, 66(3), pp. 571-608.