Details about Makoto Hasegawa

Access statistics for papers by Makoto Hasegawa.

Last updated 2024-05-12. Update your information in the RePEc Author Service.

Short-id: pha1087

Working Papers

2023

1. The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
   Discussion papers, Graduate School of Economics , Kyoto University

2022

2. Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
   Discussion papers, Graduate School of Economics , Kyoto University
   Also in KIER Working Papers, Kyoto University, Institute of Economic Research (2019) View citations (2)
   See also Journal Article Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals, National Tax Journal, University of Chicago Press (2023) View citations (1) (2023)

2017

3. The Impact of Dividend Exemption on the Activities of Japanese-owned Foreign Affiliates (Japanese)
   Discussion Papers (Japanese), Research Institute of Economy, Trade and Industry (RIETI)

2015

4. The Dynamics of Pollution Permits
   RFF Working Paper Series, Resources for the Future View citations (13)
   See also Journal Article The Dynamics of Pollution Permits, Annual Review of Resource Economics, Annual Reviews (2015) View citations (13) (2015)
5. The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
   Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University View citations (4)
   Also in Discussion papers, Research Institute of Economy, Trade and Industry (RIETI) (2013) View citations (7)
   GRIPS Discussion Papers, National Graduate Institute for Policy Studies (2015) View citations (5)
   See also Journal Article The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan, Journal of Public Economics, Elsevier (2017) View citations (29) (2017)
6. The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan (Japanese)
   Discussion Papers (Japanese), Research Institute of Economy, Trade and Industry (RIETI) View citations (4)

2014

7. Cap-and-Trade Programs under Delayed Compliance
   RFF Working Paper Series, Resources for the Future View citations (15)
   Also in RFF Working Paper Series, Resources for the Future (2012) View citations (8)
8. Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform
   Working Papers, New Economic School (NES) View citations (2)
   Also in School of Economics Working Paper Series, LeBow College of Business, Drexel University (2014) View citations (6)
   Working Papers, Center for Economic and Financial Research (CEFIR) (2014) View citations (4)
   See also Journal Article 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, Springer (2018) View citations (3) (2018)

2012

9. Cap-and-Trade Programs under Continual Compliance
   RFF Working Paper Series, Resources for the Future View citations (2)

Journal Articles

2023

1. Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
   National Tax Journal, 2023, 76, (4), 771 - 804 View citations (1)
   See also Working Paper Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals, Discussion papers (2022) (2022)

2018

2. 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 View citations (3)
   See also Working Paper Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform, Working Papers (2014) View citations (2) (2014)

2017

3. The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan
   Journal of Public Economics, 2017, 153, (C), 92-110 View citations (29)
   See also Working Paper The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan, Keio-IES Discussion Paper Series (2015) View citations (4) (2015)

2015

4. The Dynamics of Pollution Permits
   Annual Review of Resource Economics, 2015, 7, (1), 61-79 View citations (13)
   See also Working Paper The Dynamics of Pollution Permits, RFF Working Paper Series (2015) View citations (13) (2015)

2014

5. Cap-and-trade programs under delayed compliance: Consequences of interim injections of permits
   Journal of Public Economics, 2014, 119, (C), 24-34 View citations (17)

2013

6. The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan
   National Tax Journal, 2013, 66, (3), 571-608 View citations (46)