京都大学 大学院経済学研究科・経済学部
Source: http://www.econ.kyoto-u.ac.jp/faculty-members/professor/hasegawamakoto/ Parent: http://www.econ.kyoto-u.ac.jp/faculty-members/professor/
教員一覧
准教授
長谷川 誠（はせがわ まこと）
基本情報
- 学位： : ミシガン大学経済学博士課程修了（Ph.D.）
- 担当講義科目：
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: 【学部】公共経済学
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: 【大学院】公共経済学A・B - 専門分野： : 財政・公共経済学 - キーワード： : 租税制度、国際課税、法人課税
主要著作・論文
- “Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals,” National Tax Journal, December 2023, 76(4), pp. 771-804.
- “Investor Valuations of Japan’s Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform,” (with Sebastien Bradley and Estelle Dauchy), International Tax and Public Finance, June 2018, 25(3), pp. 581-630.
- “The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan,” (with Kozo Kiyota), Journal of Public Economics, September 2017, 153, pp. 92-110.
- “The Dynamics of Pollution Permits,” (with Stephen Salant), Annual Review of Resource Economics, October 2015, 7, pp. 61-79.
- “Cap-and-Trade Programs under Delayed Compliance: Consequences of Interim Injections of Permits,” (with Stephen Salant), Journal of Public Economics, November 2014, 119, pp. 24-34.
- “The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan,” (with Jeffrey Hoopes, Ryo Ishida, and Joel Slemrod), National Tax Journal, September 2013, 66(3), pp. 571-608.
連絡先
E-mail: mhasegawa＊econ.kyoto-u.ac.jp （＊を＠に変えてください）
自己紹介
財政・公共経済学を専門分野として、公共政策の分析・評価に関心があります。最近は主に租税制度（特に国際課税、法人課税）の研究に取り組んでいます。