Yoshida-Honmachi, Sakyo-ku
Kyoto, 606-8501
Japan
http://sites.google.com/view/makoto-hasegawa/
Graduate School of Economics, Kyoto University
SSRN RANKINGS
in Total Papers Citations
Tax disclosure, Japanese income tax, Japanese economy
International taxation, Worldwide tax system, Territorial tax system, Profit repatriation, Dividend exemption
international tax reform, Japanese dividend exemption, territorial taxation, multinational tax avoidance, tax competition, event study
emissions trading, marketable permits, price collar, safety valve, price ceiling, price floor
emissions trading, marketable permits, price collar, safety valve, price ceiling, price floor
International taxation, Multinational corporations, Profit repatriation, Foreign dividend exemption, Worldwide tax system, Territorial tax system
International taxation, Multinational corporations, Profit shifting, Worldwide tax system, Territorial tax system