Research of Makoto Hasegawa
Working Papers:
''The Effect of Public Disclosure on
Reported Taxable Income: Evidence from Individuals and Corporations in Japan,''
(with Jeffery Hoopes, Ryo Ishida, and Joel Slemrod), February 2013, revise and resubmit at National Tax Journal.
-
Presented at the University of Michigan Public Finance Free Lunch Seminar in
October 2009
''Cap-and-Trade Programs under
Delayed Compliance: Consequences of Interim Injections of Permits,'' (with
Stephen Salant), University of California Center for
Energy and Environmental Economics Working Paper (WP-040), December 2012, submitted.
-
also circulated as Resources for the Future Discussion
Paper 12-32
''Cap-and-Trade
Programs under Continual Compliance,'' (with Stephen Salant),
Resources for the Future Discussion Paper 12-33, August 2012.
Work in Progress:
''The
Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence
from Japan,'' (with Kozo Kiyota), April 2013.
- Presentations:
University of Michigan Public Finance Seminar,
October 2012
''International
Tax Competition over Rate and Base: Why Do Countries Undertake
Tax-Cut-cum-Base-Broadening Reforms?'' August 2012.
- Presentations:
National Tax Association Annual Conference on
Taxation, November 2012
CBT Doctoral Meeting, Oxford University Centre for
Business Taxation, September 2012
U.S. Department of the Treasury, Washington D.C.,
August 2012
Association
of Public Economic Theory Annual Conference, June 2012
Michigan Tax Invitational,
Office of Tax Policy Research, University of Michigan, June 2012
University
of Michigan Public Finance Free Lunch Seminar, October 2011