DEPARTMENT FACULTYJAPANESE PAGE
- Academic Degrees:
- Ph.D. in Economics, University of Michigan
- Courses in charge:
- [Undergraduate] Public Economics
- [Graduate] Public Economics
- Fields of Research:
- Public Finance
- Taxation, International Taxation, Corporate Taxation
- Associate Professor, Graduate School of Economics, Kyoto University, August 2017 – present
- Assistant Professor, National Graduate Institute for Policy Studies (GRIPS), August 2013 – July 2017
- Research Fellow of the Japan Society for the Promotion of Science, 2007
- “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.
Membership of Professional Organizations
- International Institute of Public Finance (IIPF)
- Japanese Economic Association
E-mail: mhasegawa*econ.kyoto-u.ac.jp (replace * with @)