Rchr
J-GLOBAL ID：201701015735263062   Update date: Jun. 18, 2024

Hasegawa Makoto

ハセガワ マコト | Hasegawa Makoto
Affiliation and department：
Kyoto University Graduate School of Economics

About Kyoto University Graduate School of Economics


Job title： Associate Professor
Homepage URL  (1)： https://sites.google.com/view/makoto-hasegawa/
Research field  (1)： Public economics, labor economics
Research keywords  (5)： Public Economics ,  Public Finance ,  Corporate Taxation ,  International Taxation ,  Taxation
Research theme for competitive and other funds  (9)：
  • 2024 - 2027 多国籍企業への課税に関する諸課題の解明:利益移転、利益還流、海外直接投資を中心に
  • 2022 - 2027 Policy Impact Analysis of Dynamic and Spatial Agglomeration in Infrastructure Network and Urban System
  • 2022 - 2026 多国籍企業の行動と課税に関する理論・実証分析
  • 2020 - 2024 Economic Analysis of International Taxation
  • 2018 - 2022 tax enforcement in a globalized economy: theoretical and empirical analyses based on tax competition and optimal taxation
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Papers (9)：
  • Makoto Hasegawa. Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals. National Tax Journal. 2023. 76. 4. 771-804
  • 長谷川 誠. 国際課税制度が企業活動に与える影響:外国子会社配当益金不算入制度に着目した研究. 現代経済学の潮流 2021(宇井貴志・加納隆・西山慶彦・林正義編). 2021. 99-124
  • 長谷川 誠. 利益移転の実証分析. 企業課税をめぐる最近の展開(証券税制研究会編). 2020. 207-235
  • Sebastien Bradley, Estelle Dauchy, Makoto Hasegawa. Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform. International Tax and Public Finance. 2018. 25. 3. 581-630
  • Makoto Hasegawa, Kozo Kiyota. The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan. JOURNAL OF PUBLIC ECONOMICS. 2017. 153. 92-110
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MISC (1)：
  • 長谷川 誠. 国際課税のあり方. 日本経済新聞「やさしい経済学」(2021年3月24日から4月6日にかけて連載). 2021
Lectures and oral presentations  (35)：
  • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
    (International Symposium of Applied Economics, National Chengchi University 2024)
  • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
    (Musashi University Musashi Research Workshop 2024)
  • The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
    (National Tax Association 116th Annual Conference on Taxation 2023)
  • Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
    (2022)
  • 国際課税および関連分野の実証研究におけるOrbisの活用方法
    (日本国際経済学会 関西支部・中部支部合同チュートリアル・シンポジウム 2022)
ｍore...
Professional career (1)：
  • Ph.D. in Economics (University of Michigan)
Work history (4)：
  • 2017/08 - 現在 Kyoto University Graduate School of Economics Associate Professor
  • 2023/05 - 2025/04 Ministry of Finance Policy Research Institute Visiting Research Fellow
  • 2024/04 - 2024/09 The University of Tokyo Center for International Research on the Japanese Economy (CIRJE), Graduate School of Economics Visiting Associate Professor
  • 2013/08 - 2017/07 National Graduate Institute for Policy Studies (GRIPS) Assistant Professor
Committee career (12)：
  • 2024/01 - 現在 日本証券経済研究所 証券税制研究会委員
  • 2020/04 - 現在 日本財政学会 理事
  • 2020/12 - 2021/11 日本学術振興会 科学研究費委員会専門委員
  • 2020/09 - 2021/03 全国銀行協会 金融調査研究会 研究員
  • 2021 - 2021 International Institute of Public Finance 77th Annual Congress (Online) Scientific Committee Member
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