Research of Makoto Hasegawa

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Publications:

 

''The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan,'' (with Jeffrey Hoopes, Ryo Ishida, and Joel Slemrod), forthcoming, National Tax Journal.

 

Working Papers:

 

''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, under revision for Journal of Public Economics.

- 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), July 2013.

- Presentations (including scheduled):

National Tax Association Annual Conference on Taxation, November 2013

University of Michigan Public Finance Seminar, October 2012

 

''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), July 2013.

 

''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

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