Makoto Hasegawa

Graduate School of Economics, Kyoto University

Yoshida-Honmachi, Sakyo-ku

Kyoto, 606-8501

Japan

http://sites.google.com/site/makotohasegawahome/

SCHOLARLY PAPERS

7

DOWNLOADS
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Top 42,986

in Total Papers Downloads

1,093

SSRN CITATIONS
Rank 34,729

SSRN RANKINGS

Top 34,729

in Total Papers Citations

12

CROSSREF CITATIONS

8

Scholarly Papers (7)

1.

The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan

Number of pages: 45 Posted: 06 Aug 2010 Last Revised: 25 Mar 2012
Graduate School of Economics, Kyoto University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Ministry of Finance - Japan - Policy Research Institute and University of Michigan, Stephen M. Ross School of Business
Downloads 533 (55,953)
Citation 11

Abstract:

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Tax disclosure, Japanese income tax, Japanese economy

2.

The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan

Working Paper
Number of pages: 50 Posted: 14 Jun 2015 Last Revised: 17 Aug 2017
Makoto Hasegawa and Kozo Kiyota
Graduate School of Economics, Kyoto University and Keio University - Keio Economic Observatory
Downloads 299 (110,278)
Citation 5

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International taxation, Worldwide tax system, Territorial tax system, Profit repatriation, Dividend exemption

3.

Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform

Number of pages: 61 Posted: 09 Nov 2013 Last Revised: 11 Feb 2016
Sebastien Bradley, Estelle P. Dauchy and Makoto Hasegawa
Drexel University, Campaign for Tobacco Free Kids and Graduate School of Economics, Kyoto University
Downloads 110 (268,503)
Citation 3

Abstract:

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international tax reform, Japanese dividend exemption, territorial taxation, multinational tax avoidance, tax competition, event study

4.
Downloads 40 (457,969)

The Dynamics of Pollution Permits

Resources for the Future Discussion Paper 15-20
Number of pages: 27 Posted: 26 Jun 2015
Makoto Hasegawa and Stephen W. Salant
Graduate School of Economics, Kyoto University and University of Michigan
Downloads 40 (467,640)

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The Dynamics of Pollution Permits

Annual Review of Resource Economics, Vol. 7, Issue 1, pp. 61-79, 2015
Posted: 12 Oct 2015
Makoto Hasegawa and Stephen W. Salant
Graduate School of Economics, Kyoto University and University of Michigan

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5.

Cap-and-Trade Programs Under Delayed Compliance

Resources for the Future DP 12-32
Number of pages: 17 Posted: 22 Aug 2012
Makoto Hasegawa and Stephen W. Salant
Graduate School of Economics, Kyoto University and University of Michigan
Downloads 39 (462,187)
Citation 4

Abstract:

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emissions trading, marketable permits, price collar, safety valve, price ceiling, price ‡floor

6.

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

Number of pages: 40 Posted: 27 Dec 2019 Last Revised: 31 Dec 2019
Makoto Hasegawa
Graduate School of Economics, Kyoto University
Downloads 38 (466,424)

Abstract:

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International taxation, Multinational corporations, Profit shifting, Worldwide tax system, Territorial tax system

7.

Cap-and-Trade Programs Under Continual Compliance

Resources for the Future DP 12-33
Number of pages: 34 Posted: 22 Aug 2012
Makoto Hasegawa and Stephen W. Salant
Graduate School of Economics, Kyoto University and University of Michigan
Downloads 34 (484,458)

Abstract:

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emissions trading, marketable permits, price collar, safety valve, price ceiling, price floor