Hasegawa Makoto

ハセガワマコト | Hasegawa Makoto

Affiliation and department：
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 (11)：

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
2024 - 2024 The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
2020 - 2024 Economic Analysis of International 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)：

Lectures and oral presentations (36)：

The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
(2024 Asia Meeting of the Econometric Society, East & Southeast Asia 2024)
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)

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Professional career (1)：

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 (14)：

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