# 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/en/faculty-members/professor/hasegawamakoto/
**Parent**: http://www.econ.kyoto-u.ac.jp/en/faculty-members/professor/

## DEPARTMENT FACULTY

[JAPANESE PAGE](http://www.econ.kyoto-u.ac.jp/faculty-members/professor/hasegawamakoto/)

### Associate Professor

#### Makoto HASEGAWA

- [Activity Database on Education and Research](https://kdb.iimc.kyoto-u.ac.jp/profile_private/en.e8f60add44b5b48c.html)
- [PERSONAL WEBSITE](https://sites.google.com/view/makoto-hasegawa/)

##### Basic Information

- Academic Degrees:
  :   Ph.D. in Economics, University of Michigan
- Courses in charge:

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  :   [Undergraduate] Public Economics

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  :   [Graduate] Public Economics
- Fields of Research:
  :   Public Finance
- Keywords:
  :   Taxation, International Taxation, Corporate Taxation

##### Selected Publications

- “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.

##### Contact Information

E-mail: mhasegawa\*econ.kyoto-u.ac.jp (replace \* with @)

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