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Suzuki Masaaki  鈴木 将覚

ORCIDConnect your ORCID iD *help
Researcher Number 10621229
Other IDs
Affiliation (Current) 2025: 専修大学, 経済学部, 教授
Affiliation (based on the past Project Information) *help 2025: 専修大学, 経済学部, 教授
2019 – 2023: 専修大学, 経済学部, 教授
Review Section/Research Field
Principal Investigator
Basic Section 07050:Public economics and labor economics-related
Keywords
Principal Investigator
国際課税 / 所得移転 / 法人税 / 税制 / 多国籍企業の所得移転 / 法人税の実証分析 / デジタル課税 / 法人税の分析 / Minimum tax / Tax competition / Profit shifting / Corporate tax / 租税競争
  • Research Projects

    (2 results)
  • Research Products

    (6 results)
  •  International Issues on Corporate Income TaxPrincipal Investigator

    • Principal Investigator
      鈴木 将覚
    • Project Period (FY)
      2025 – 2027
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07050:Public economics and labor economics-related
    • Research Institution
      Senshu University
  •  Research on Corporate Income Tax BasePrincipal Investigator

    • Principal Investigator
      Suzuki Masaaki
    • Project Period (FY)
      2019 – 2023
    • Research Category
      Grant-in-Aid for Early-Career Scientists
    • Review Section
      Basic Section 07050:Public economics and labor economics-related
    • Research Institution
      Senshu University

All 2022 2020 2019

All Journal Article Presentation Book

  • [Book] 企業課税を巡る最近の展開(第7章「法人税はどこへ向かうのか?」)2020

    • Author(s)
      鈴木将覚
    • Total Pages
      329
    • Publisher
      証券経済研究所
    • ISBN
      9784890320578
    • Data Source
      KAKENHI-PROJECT-19K13724
  • [Journal Article] 設備投資に対する固定資産税の実証分析2020

    • Author(s)
      鈴木将覚
    • Journal Title

      財政研究

      Volume: 16 Pages: 172-189

    • NAID

      130008142851

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19K13724
  • [Journal Article] グローバル化・デジタル化時代の税制2020

    • Author(s)
      鈴木将覚
    • Journal Title

      財政研究

      Volume: 16 Pages: 4-57

    • Data Source
      KAKENHI-PROJECT-19K13724
  • [Presentation] 成長と分配の好循環と財政2022

    • Author(s)
      鈴木将覚
    • Organizer
      日本財政学会第79回大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-19K13724
  • [Presentation] グローバル化・デジタル化時代の税制2019

    • Author(s)
      鈴木将覚
    • Organizer
      日本財政学会第76回全国大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-19K13724
  • [Presentation] 設備投資に対する固定資産税の実証分析2019

    • Author(s)
      小林傭平・佐藤主光・鈴木将覚
    • Organizer
      日本財政学会第76回全国大会
    • Data Source
      KAKENHI-PROJECT-19K13724

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