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Makoto Hasegawa
Makoto Hasegawa
Email verificata su econ.kyoto-u.ac.jp - Home page
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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
1312013
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
792017
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
302014
The dynamics of pollution permits
M Hasegawa, S Salant
Annu. Rev. Resour. Econ. 7 (1), 61-79, 2015
222015
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
3*2023
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 127, 146-165, 2016
32016
Cap-and-Trade Programs under Continual Compliance
M Hasegawa, SW Salant
Resources for the Future DP, 12-33, 2012
32012
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
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
12023
KIER DISCUSSION PAPER SERIES
M Hasegawa
2019
Essays on Tax and Environmental Policies.
M Hasegawa
2013
Il sistema al momento non può eseguire l'operazione. Riprova più tardi.
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