Hasegawa Makoto 長谷川誠

Researcher Number	50722542
Other IDs
Affiliation (Current)	2025: 京都大学, 経済学研究科, 准教授
Affiliation (based on the past Project Information) *help	2017 – 2024: 京都大学, 経済学研究科, 准教授 2014 – 2016: 政策研究大学院大学, 政策研究科, 助教授
Review Section/Research Field	Principal Investigator Basic Section 07050:Public economics and labor economics-related / Public finance/Public economy Except Principal Investigator Basic Section 07050:Public economics and labor economics-related / Basic Section 07040:Economic policy-related / Economic policy
Keywords	Principal Investigator 国際課税制度 / 多国籍企業 / 利益移転 / 利益還流 / 外国子会社配当益金不算入制度 / 国外所得免除方式 / 国際課税 / 海外直接投資 / 移転価格 / 租税回避 … More / 節税 / 租税条約 / 配当送金 / 租税制度 / 税制 / 還流税 / 全世界所得課税方式 / 国際的二重課税 / 配当還流 / 外国税額控除方式 … More Except Principal Investigator 利益還流 / 多国籍企業 / 最適課税 / 租税競争 / 税務執行 / 利益移転 / 交通ネットワーク / 空間経済学 / 国際課税 / 交通 / ネットワーク / グローバルミニマム税 / 公的資金の限界費用 / パンデミック / 経済厚生 / 移転価格 / 間接直接投資 / 税制改革 / 産業立地 / ネットーワーク / 人的資本 / 移住 / 航空サービス / インフラ整備 / 選挙公約 / 最適課税理論 / プリンシパル・エージェントモデル / 政策手番 / 政治経済学 / 選挙 / 非対称国家 / 逐次手番均衡 / コミットメント / 地域経済学 / 一般均衡分析 / インフラ / 空港 / 交通政策 / 都市経済学 / ネットワーク外部性 / 賃金とスキル / 国際課税制度 / 費用便益分析 / 交通経済学 / 企業 / 国際分業 / 静脈物流 / 一般均衡 / 費用便益 / 経済集積 Less

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Principal Investigator
- Principal Investigator
  
  長谷川誠
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Kyoto University
Policy Impact Analysis of Dynamic and Spatial Agglomeration in Infrastructure Network and Urban System
- Principal Investigator
  
  岡本亮介
- Project Period (FY)
  2022 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07040:Economic policy-related
- Research Institution
  National Graduate Institute for Policy Studies
多国籍企業の行動と課税に関する理論・実証分析
- Principal Investigator
  
  西村幸浩
- Project Period (FY)
  2022 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Osaka University
Economic Analysis of International TaxationPrincipal Investigator
- Principal Investigator
  
  Hasegawa Makoto
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Kyoto University
tax enforcement in a globalized economy: theoretical and empirical analyses based on tax competition and optimal taxation
- Principal Investigator
  
  Nishimura Yukihiro
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Osaka University
The Impact of International Taxation on Corporate ActivitiesPrincipal Investigator
- Principal Investigator
  
  Hasegawa Makoto
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Public finance/Public economy
- Research Institution
  Kyoto University
General Equilibrium Analysis of Multi-layer Transportation and Information Networks
- Principal Investigator
  
  Okamoto Ryosuke
- Project Period (FY)
  2016 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Economic policy
- Research Institution
  National Graduate Institute for Policy Studies
The Effect of Moving to a Territorial Tax System on the Activities of Multinational CorporationsPrincipal Investigator
- Principal Investigator
  
  Hasegawa Makoto
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Public finance/Public economy
- Research Institution
  National Graduate Institute for Policy Studies

All 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014

All Journal Article Presentation Book

[Book] 『現代経済学の潮流』（第4章「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」を執筆）2021
- Author(s)
  長谷川　誠
- Publisher
  東洋経済新報社
- Data Source
  KAKENHI-PROJECT-20K01725
[Book] 『現代経済学の潮流』（第4章「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」を執筆）2021
- Author(s)
  長谷川　誠
- Publisher
  東洋経済新報社
- Data Source
  KAKENHI-PROJECT-16H03610
[Book] 企業課税をめぐる最近の展開　第8章「利益移転の実証分析」2020
- Author(s)
  長谷川　誠
- Publisher
  公益財団法人　日本証券経済研究所
- Data Source
  KAKENHI-PROJECT-17K13748
[Journal Article] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2023
- Author(s)
  Hasegawa Makoto
- Journal Title
  
  National Tax Journal
  
  Volume: 76 Issue: 4 Pages: 771-804
- DOI
  10.1086/727012
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K01725, KAKENHI-PROJECT-23K22111, KAKENHI-PROJECT-23K22126
[Journal Article] 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2021
- Author(s)
  長谷川誠
- Journal Title
  
  現代経済学の潮流
  
  Volume: ― Pages: 99-124
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00866
[Journal Article] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2020
- Author(s)
  Makoto Hasegawa and Michi Kakebayashi
- Journal Title
  
  Kyoto University Graduate School of Economics Discussion Paper
  
  Volume: No. E-20-004
- Open Access
- Data Source
  KAKENHI-PROJECT-20K01725
[Journal Article] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2020
- Author(s)
  Makoto Hasegawa and Michi Kakebayashi
- Journal Title
  
  Kyoto University Graduate School of Economics Discussion Paper No. E-20-004
  
  Volume: -
- Data Source
  KAKENHI-PROJECT-18H00866
[Journal Article] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2020
- Author(s)
  Makoto Hasegawa and Michi Kakebayashi
- Journal Title
  
  Kyoto University Graduate School of Economics Discussion Paper
  
  Volume: No. E-20-004
- Data Source
  KAKENHI-PROJECT-16H03610
[Journal Article] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2019
- Author(s)
  長谷川　誠
- Journal Title
  
  KIER Discussion Paper
  
  Volume: No. 1016
- Data Source
  KAKENHI-PROJECT-17K13748
[Journal Article] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2019
- Author(s)
  Makoto Hasegawa
- Journal Title
  
  Kyoto University KIER Discussion Paper
  
  Volume: No. 1016
- Open Access
- Data Source
  KAKENHI-PROJECT-16H03610
[Journal Article] The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan2017
- Author(s)
  Hasegawa Makoto、Kiyota Kozo
- Journal Title
  
  Journal of Public Economics
  
  Volume: 153 Pages: 92-110
- DOI
  10.1016/j.jpubeco.2017.06.010
- NAID
  40019975922
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-26285058, KAKENHI-PROJECT-26220503, KAKENHI-PROJECT-16H02018, KAKENHI-PROJECT-16H03610
[Journal Article] 国際課税制度が多国籍企業の経済活動に与える影響2016
- Author(s)
  長谷川　誠
- Journal Title
  
  フィナンシャル・レビュー
  
  Volume: 127 Pages: 146-165
- Data Source
  KAKENHI-PROJECT-16H03610
[Journal Article] 国際課税制度が多国籍企業の経済活動に与える影響2016
- Author(s)
  長谷川　誠
- Journal Title
  
  フィナンシャル・レビュー
  
  Volume: 127 Pages: 146-165
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26780172
[Journal Article] 国外所得免除方式の導入が海外現地法人の配当送金に与えた影響：2009-2011年の政策効果の分析2015
- Author(s)
  長谷川誠・清田耕造
- Journal Title
  
  RIETI Discussion Paper Series
  
  Volume: 15-J-008 Pages: 1-33
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-26780172
[Journal Article] The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan2015
- Author(s)
  長谷川誠・清田耕造
- Journal Title
  
  GRIPS Discussion Paper
  
  Volume: 15-09 Pages: 1-35
- NAID
  40019975922
- Data Source
  KAKENHI-PROJECT-26780172
[Presentation] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2024
- Author(s)
  長谷川　誠
- Organizer
  Musashi Research Workshop
- Invited
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2024
- Author(s)
  長谷川　誠
- Organizer
  International Symposium of Applied Economics
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2023
- Author(s)
  Makoto Hasegawa
- Organizer
  National Tax Association 116th Annual Conference on Taxation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22111
[Presentation] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2023
- Author(s)
  Makoto Hasegawa
- Organizer
  National Tax Association 116th Annual Conference on Taxation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2023
- Author(s)
  長谷川　誠
- Organizer
  National Tax Association 116th Annual Conference on Taxation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] 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2022
- Author(s)
  長谷川　誠
- Organizer
  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
- Invited
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2022
- Author(s)
  長谷川誠
- Organizer
  新潟県立大学国際貿易研究会
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] 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2022
- Author(s)
  長谷川誠
- Organizer
  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,
- Invited
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2022
- Author(s)
  長谷川　誠
- Organizer
  新潟県立大学　第27回国際貿易研究会
- Invited
- Data Source
  KAKENHI-PROJECT-23K22111
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2022
- Author(s)
  長谷川　誠
- Organizer
  新潟県立大学　第27回国際貿易研究会
- Invited
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2021
- Author(s)
  長谷川　誠
- Organizer
  2021 Symposium of Public Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2021
- Author(s)
  長谷川　誠
- Organizer
  International Institute of Public Finance 77th Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2021
- Author(s)
  Makoto Hasegawa
- Organizer
  2021 Symposium of Public Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00866
[Presentation] 国際課税制度が企業活動に与える影響：2009年度税制改正に着目した研究2020
- Author(s)
  長谷川誠
- Organizer
  日本経済学会秋季大会
- Invited
- Data Source
  KAKENHI-PROJECT-18H00866
[Presentation] 国際課税制度が企業活動に与える影響：2009年度税制改正に着目した研究2020
- Author(s)
  長谷川　誠
- Organizer
  日本経済学会秋季大会
- Invited
- Data Source
  KAKENHI-PROJECT-16H03610
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2020
- Author(s)
  長谷川　誠
- Organizer
  International Institute of Public Finance 76th Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2020
- Author(s)
  長谷川　誠
- Organizer
  International Institute of Public Finance 76th Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16H03610
[Presentation] 国際課税制度が企業活動に与える影響：2009年度税制改正に着目した研究2020
- Author(s)
  長谷川　誠
- Organizer
  日本経済学会秋季大会
- Invited
- Data Source
  KAKENHI-PROJECT-20K01725
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2020
- Author(s)
  Makoto Hasegawa
- Organizer
  International Institute of Public Finance 76th Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00866
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2019
- Author(s)
  長谷川　誠
- Organizer
  2019 Symposium of Public Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13748
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2019
- Author(s)
  Makoto Hasegawa
- Organizer
  2019 Symposium of Public Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00866
[Presentation] 国際課税制度が多国籍企業の経済活動に与える影響：外国子会社配当益金不算入制度の導入に着目した研究2019
- Author(s)
  長谷川　誠
- Organizer
  財務省　財務総研先端セミナー
- Invited
- Data Source
  KAKENHI-PROJECT-17K13748
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2019
- Author(s)
  長谷川　誠
- Organizer
  六甲フォーラム（六甲台マクロ・セミナーとの共催）
- Invited
- Data Source
  KAKENHI-PROJECT-16H03610
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2019
- Author(s)
  長谷川　誠
- Organizer
  神戸大学　六甲フォーラム（六甲台マクロ・セミナーとの共催）
- Invited
- Data Source
  KAKENHI-PROJECT-17K13748
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2018
- Author(s)
  長谷川　誠
- Organizer
  National Tax Association 111th Annual Conference on Taxation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13748
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2018
- Author(s)
  長谷川　誠
- Organizer
  東京大学　ミクロ経済学ワークショップ（財政・公共経済ワークショップとの共催）
- Invited
- Data Source
  KAKENHI-PROJECT-17K13748
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2018
- Author(s)
  Makoto Hasegawa
- Organizer
  ミクロ経済学ワークショップ（財政・公共経済ワークショップとの共催）
- Data Source
  KAKENHI-PROJECT-18H00866
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2018
- Author(s)
  長谷川　誠
- Organizer
  Japan-Taiwan Seminar on Public Finance (National Chengchi University)
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13748
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2018
- Author(s)
  長谷川　誠
- Organizer
  Japan-Taiwan Seminar on Public Finance
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16H03610
[Presentation] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2018
- Author(s)
  Makoto Hasegawa
- Organizer
  National Tax Association 111th Annual Conference on Taxation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00866
[Presentation] The Impacts of a Territorial Tax Reform on Dividend Repatriations and Domestic Corporate Activities: Evidence from Japan2017
- Author(s)
  長谷川誠
- Organizer
  財政・公共経済ワークショップ
- Place of Presentation
  東京大学, 文京区, 東京都
- Year and Date
  2017-01-31
- Data Source
  KAKENHI-PROJECT-16H03610
[Presentation] The Impacts of a Territorial Tax Reform on Dividend Repatriations and Domestic Corporate Activities: Evidence from Japan2016
- Author(s)
  長谷川誠
- Organizer
  一橋経済学セミナー
- Place of Presentation
  一橋大学, 国立市, 東京都
- Year and Date
  2016-10-05
- Data Source
  KAKENHI-PROJECT-16H03610
[Presentation] The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan2015
- Author(s)
  長谷川　誠
- Organizer
  日本財政学会第72回大会
- Place of Presentation
  中央大学（東京都・文京区）
- Year and Date
  2015-10-17
- Invited
- Data Source
  KAKENHI-PROJECT-26780172
[Presentation] The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan2015
- Author(s)
  長谷川　誠
- Organizer
  Microeconomics Seminar, Korea University
- Place of Presentation
  Seoul (South Korea)
- Year and Date
  2015-11-26
- Invited
- Data Source
  KAKENHI-PROJECT-26780172
[Presentation] The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan2015
- Author(s)
  長谷川　誠
- Organizer
  第53回CAPS研究会「法人税研究の最先端」
- Place of Presentation
  京都大学（京都府）
- Year and Date
  2015-02-19
- Invited
- Data Source
  KAKENHI-PROJECT-26780172
[Presentation] The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan2015
- Author(s)
  長谷川　誠
- Organizer
  大阪大学経済学研究会（待兼山セミナー）
- Place of Presentation
  大阪大学（大阪府・豊中市）
- Year and Date
  2015-10-29
- Invited
- Data Source
  KAKENHI-PROJECT-26780172
[Presentation] The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan2014
- Author(s)
  長谷川　誠
- Organizer
  PEPPM Special Seminar
- Place of Presentation
  筑波大学（茨城県）
- Year and Date
  2014-12-02
- Invited
- Data Source
  KAKENHI-PROJECT-26780172
[Presentation] The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan2014
- Author(s)
  長谷川　誠
- Organizer
  International Institute of Public Finance 70th Annual Congress
- Place of Presentation
  University of Lugano （スイス）
- Year and Date
  2014-08-21
- Data Source
  KAKENHI-PROJECT-26780172
[Presentation] The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan2014
- Author(s)
  長谷川　誠
- Organizer
  統計研究会財政班研究会
- Place of Presentation
  高知県立県民文化ホール（高知県）
- Year and Date
  2014-10-04
- Data Source
  KAKENHI-PROJECT-26780172

1. Okamoto Ryosuke (60323945)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
2. Nishimura Yukihiro (90345471)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. 細江宣裕 (60313483)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. 吉田雄一朗 (70339919)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
5. 城所幸弘 (90283811)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
6. 森田薫夫 (00802737)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
7. 寺井公子 (80350213)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 小野哲生 (50305661)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. 清田耕造 (10306863)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
10. 高松慶裕 (90454016)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. 大越裕史 (90880295)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Hasegawa Makoto 長谷川 誠

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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Principal Investigator

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Policy Impact Analysis of Dynamic and Spatial Agglomeration in Infrastructure Network and Urban System

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多国籍企業の行動と課税に関する理論・実証分析

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Economic Analysis of International TaxationPrincipal Investigator

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tax enforcement in a globalized economy: theoretical and empirical analyses based on tax competition and optimal taxation

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The Impact of International Taxation on Corporate ActivitiesPrincipal Investigator

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General Equilibrium Analysis of Multi-layer Transportation and Information Networks

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The Effect of Moving to a Territorial Tax System on the Activities of Multinational CorporationsPrincipal Investigator

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[Book] 『現代経済学の潮流』（第4章「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」を執筆）2021

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[Book] 『現代経済学の潮流』（第4章「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」を執筆）2021

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[Book] 企業課税をめぐる最近の展開 第8章「利益移転の実証分析」2020

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[Journal Article] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2023

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[Journal Article] 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2021

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[Journal Article] The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan2020

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[Journal Article] Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals2020

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Hasegawa Makoto 長谷川誠

[Book] 企業課税をめぐる最近の展開　第8章「利益移転の実証分析」2020