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Makoto Hasegawa
Makoto Hasegawa
Verified email at econ.kyoto-u.ac.jp - Homepage
Title
Cited by
Cited by
Year
The effect of public disclosure on reported taxable income: Evidence from individuals and corporations in Japan
M Hasegawa, JL Hoopes, R Ishida, JB Slemrod
National Tax Journal 66 (3), 571-608, 2013
1542013
The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan
M Hasegawa, K Kiyota
Journal of Public Economics 153, 92-110, 2017
872017
Cap-and-trade programs under delayed compliance: Consequences of interim injections of permits
M Hasegawa, S Salant
Journal of Public Economics 119, 24-34, 2014
332014
The dynamics of pollution permits
M Hasegawa, S Salant
Annu. Rev. Resour. Econ. 7 (1), 61-79, 2015
272015
Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform
S Bradley, E Dauchy, M Hasegawa
International Tax and Public Finance 25 (3), 581-630, 2018
152018
Territorial tax reform and profit shifting by US and Japanese multinationals
M Hasegawa
National Tax Journal 76 (4), 771-804, 2023
62023
国際課税制度が多国籍企業の経済活動に与える影響
長谷川誠
フィナンシャル・レビュー/財務省財務総合政策研究所 編 2016 (2), 146-165, 2016
32016
Cap-and-Trade Programs under Continual Compliance
M Hasegawa, SW Salant
Resources for the Future DP, 12-33, 2012
32012
The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
M Hasegawa, M Kakebayashi
Kyoto University Graduate School of Economics Discussion Paper No. E-20-004, 2023
22023
国外所得免除方式の導入が海外現地法人の配当送金に与えた影響: 2009-2011 年の政策効果の分析
長谷川誠, 清田耕造
RIETI Discussion Paper Series 15, 1-33, 2015
22015
Replication Files for:" Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals"
M Hasegawa
(No Title), 2024
2024
KIER DISCUSSION PAPER SERIES
M Hasegawa
2019
The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan (Japanese)
H Makoto, K Kozo
Research Institute of Economy, Trade and Industry (RIETI) Discussion Papers …, 2015
2015
The Impact of Territorial Tax System Adoption on Profit Repatriation: Evidence from Japan
H Makoto, K Kozo
< bound method Organization. get_name_with_acronym of< Organization …, 2013
2013
Essays on Tax and Environmental Policies.
M Hasegawa
2013
Cap-and-Trade Programs Under Delayed Compliance
SW Salant, M Hasegawa
SSRN Electronic Journal, 2012
2012
The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan
R Ishida, JL Hoopes, J Slemrod, M Hasegawa
SSRN Electronic Journal, 2012
2012
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Articles 1–17