Makoto Hasegawa

Graduate School of Economics, Kyoto University

Yoshida-Honmachi, Sakyo-ku

Kyoto, 606-8501

Japan

http://sites.google.com/view/makoto-hasegawa/

SCHOLARLY PAPERS

8

DOWNLOADS

1,559

SSRN CITATIONS
Rank 26,416

SSRN RANKINGS

Top 26,416

in Total Papers Citations

32

CROSSREF CITATIONS

9

Scholarly Papers (8)

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 642 (72,415)
Citation 16

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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 347 (150,319)
Citation 6

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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 158 (320,197)
Citation 3

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

4.
Downloads 77 (532,408)

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 77 (538,697)

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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 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 69 (565,741)

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

6.

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 50 (661,285)
Citation 4

Abstract:

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

7.

The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan

Number of pages: 40 Posted: 25 May 2023
Makoto Hasegawa and Michi Kakebayashi
Graduate School of Economics, Kyoto University and Ministry of Finance - Japan - Policy Research Institute
Downloads 49 (667,031)

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International taxation, Multinational corporations, Profit repatriation, Foreign dividend exemption, Worldwide tax system, Territorial tax system

8.

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

Number of pages: 59 Posted: 27 Dec 2019
Makoto Hasegawa
Graduate School of Economics, Kyoto University
Downloads 167

Abstract:

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