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

7

DOWNLOADS
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1,178

SSRN CITATIONS
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SSRN RANKINGS

Top 31,331

in Total Papers Citations

18

CROSSREF CITATIONS

9

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 567 (58,848)
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 311 (119,156)
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 120 (281,298)
Citation 3

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

4.

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

Number of pages: 43 Posted: 27 Dec 2019 Last Revised: 10 May 2021
Makoto Hasegawa
Graduate School of Economics, Kyoto University
Downloads 63 (417,222)

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

5.
Downloads 42 (498,298)

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 42 (508,466)

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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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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 40 (507,470)
Citation 4

Abstract:

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

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 35 (531,662)

Abstract:

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