Takamatsu Yoshihiro 高松慶裕

… Alternative Names

TAKAMATSU Yoshihiro 高松慶裕

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Researcher Number	90454016
Other IDs
External Links
Affiliation (Current)	2025: 明治学院大学, 経済学部, 教授
Affiliation (based on the past Project Information) *help	2021 – 2024: 明治学院大学, 経済学部, 教授 2020: 明治学院大学, 経済学部, 准教授 2019: 静岡大学, 人文社会科学部, 准教授 2013 – 2017: 静岡大学, 人文社会科学部, 准教授 2013: 静岡大学, 人文社会科学部, 人文社会科学部
Review Section/Research Field	Principal Investigator Public finance/Public economy / Basic Section 07050:Public economics and labor economics-related Except Principal Investigator Basic Section 07050:Public economics and labor economics-related / Public finance/Public economy / Public finance/Monetary economics
Keywords	Principal Investigator 就業選択 / 最適所得税 / 所得再分配政策 / 就業選択行動 / 年齢に基づく政策 / 老後の資産形成 / 給付付き税額控除 / 失業給付 / 非自発的失業 / 年齢に基づく税制・再分配政策 … More / 年齢に応じた課税 / 年齢に依存した税制 / tagging / 人的資本投資 / 労働所得税 / 資本所得税 / 非分割可能な労働 / 再分配政策 / 動学的最適所得税 … More Except Principal Investigator 資本所得税 / ACE法人税 / 付加価値税 / 二元的所得税 / 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 / 税務執行 / 利益移転 / 経済厚生 / 移転価格 / 利益還流 / 最適課税 / 間接直接投資 / 税制改革 / 多国籍企業 / 租税競争 / 海外直接投資 / 税率弾力性 / 外国子会社 / 企業立地 / 法人税 / 直接投資 / 包括的所得税 / 人的資本 / ACE / 労働所得税 / 最適所得税 / ACE型法人税 / キャッシュフロー法人税 / 超過利潤税 Less

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
Micro-empirical research on foreign direct investment and capital income taxation system
- Principal Investigator
  
  Hiroyasu Nomura
- Project Period (FY)
  2021 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Dokkyo University
Income taxation and redistribution with extensive marginal labor responses based on age and generationPrincipal Investigator
- Principal Investigator
  
  Takamatsu Yoshihiro
- Project Period (FY)
  2019 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Meiji Gakuin University
  Shizuoka University
Reconstruction of Japanese income taxation system from the perspective of both income redistribution and economic growth
- Principal Investigator
  
  Nomura Hiroyasu
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public finance/Public economy
- Research Institution
  Dokkyo University
Optimal income taxation and redistribution to the unemployedPrincipal Investigator
- Principal Investigator
  
  Takamatsu Yoshihiro
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Public finance/Public economy
- Research Institution
  Shizuoka University
Dynamic Optimal Income Taxation and Redistribution with Extensive LaborPrincipal Investigator
- Principal Investigator
  
  TAKAMATSU Yoshihiro
- Project Period (FY)
  2013 – 2014
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Public finance/Public economy
- Research Institution
  Shizuoka University
A Harmonization of Efficiency and Equity in Income Taxation under the Global Economy
- Principal Investigator
  
  MOCHIZUKI Masamitsu
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Kanto Gakuin University

All 2024 2022 2021 2020 2019 2018 2017 2016 2014 2013 Other

All Journal Article Presentation Book

[Book] 『証券辞典』（野村容康執筆部分：第4章証券税制 [4]キャピタルゲイン課税、925-929頁）2017
- Author(s)
  証券経済学会・公益財団法人日本証券経済研究所編、野村容康・山田直夫・高松慶裕他多数
- Total Pages
  981
- Publisher
  一般社団法人金融財政事情研究会
- ISBN
  9784322128819
- Data Source
  KAKENHI-PROJECT-15K03523
[Book] 『テキストブック地方財政』（山田直夫執筆部分：第5章「地方税」、79-98頁）2017
- Author(s)
  篠原正博・大澤俊一・山下耕治編、山田直夫・高松慶裕他
- Total Pages
  230
- Publisher
  創成社
- ISBN
  9784794431806
- Data Source
  KAKENHI-PROJECT-15K03523
[Book] 『証券事典』（山田直夫・高松慶裕執筆部分：第4章証券税制　[7]諸外国の証券税制、938-946頁）2017
- Author(s)
  証券経済学会・公益財団法人日本証券経済研究所編、野村容康・山田直夫・高松慶裕他多数
- Total Pages
  981
- Publisher
  一般社団法人金融財政事情研究会
- ISBN
  9784322128819
- Data Source
  KAKENHI-PROJECT-15K03523
[Book] 『テキストブック地方財政』（高松慶裕執筆部分：第9章「社会保障」、160-181頁）2017
- Author(s)
  篠原正博・大澤俊一・山下耕治編、山田直夫・高松慶裕他
- Total Pages
  230
- Publisher
  創成社
- ISBN
  9784794431806
- Data Source
  KAKENHI-PROJECT-15K03523
[Journal Article] Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses2024
- Author(s)
  Takao Kataoka and Yoshihiro Takamatsu
- Journal Title
  
  International Tax and Public Finance
  
  Volume: － Issue: 6 Pages: 1611-1639
- DOI
  10.1007/s10797-023-09819-4
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-21K01544, KAKENHI-PROJECT-23K22126
[Journal Article] 平時からの所得再分配政策の必要性：アフターコロナを見据えて2022
- Author(s)
  高松　慶裕
- Journal Title
  
  証券レビュー
  
  Volume: 62 (2) Pages: 1-7
- Open Access
- Data Source
  KAKENHI-PROJECT-19K01717
[Journal Article] 平時からの所得再分配政策の必要性：アフターコロナを見据えて2022
- Author(s)
  高松慶裕
- Journal Title
  
  証券レビュー
  
  Volume: 第62巻第2号 Pages: 1-7
- Open Access
- Data Source
  KAKENHI-PROJECT-21K01544
[Journal Article] 給付付き税額控除と最適参加税率―労働不効用の想定による影響―2021
- Author(s)
  高松　慶裕
- Journal Title
  
  経済系：関東学院大学経済経営学会研究論集
  
  Volume: 283 Pages: 67-75
- Open Access
- Data Source
  KAKENHI-PROJECT-19K01717
[Journal Article] Optimal labor income taxation and social security programs when private savings are unobservable2021
- Author(s)
  Takao Takaoka and Yoshihiro Takamatsu
- Journal Title
  
  Waseda Business & Economic Studies
  
  Volume: 55 Pages: 1-21
- NAID
  120007007283
- Open Access
- Data Source
  KAKENHI-PROJECT-19K01717
[Journal Article] 年齢や世代に基づいた課税・再分配政策：概観2020
- Author(s)
  高松　慶裕
- Journal Title
  
  証券レビュー
  
  Volume: 60巻1号 Pages: 70-82
- NAID
  40022131459
- Open Access
- Data Source
  KAKENHI-PROJECT-19K01717
[Journal Article] Optimal age-dependent income taxation in a dynamic extensive model: The case for negative participation tax on young people2019
- Author(s)
  Takao Takaoka and Yoshihiro Takamatsu
- Journal Title
  
  Journal of Public Economic Theory
  
  Volume: -- Issue: 5 Pages: 1338-1367
- DOI
  10.1111/jpet.12421
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K01717
[Journal Article] 最適資本所得税を巡る最近の動向2018
- Author(s)
  高松　慶裕
- Journal Title
  
  証券レビュー
  
  Volume: 第58巻第4号
- NAID
  40021596976
- Data Source
  KAKENHI-PROJECT-15K17073
[Journal Article] 就業選択モデルに基づく最適所得税の展開2016
- Author(s)
  高松慶裕
- Journal Title
  
  経済研究(静岡大学)
  
  Volume: 第20巻、4号 Pages: 153-164
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03523
[Journal Article] 金融サービスに対する最適課税―取引費用アプローチによる検討―2016
- Author(s)
  高松慶裕
- Journal Title
  
  証券経済研究
  
  Volume: 96号 Pages: 43-58
- NAID
  40021051768
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15K03523
[Journal Article] 就業選択モデルに基づく最適所得税の展開2016
- Author(s)
  高松　慶裕
- Journal Title
  
  経済研究
  
  Volume: 20巻4号 Pages: 153-164
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15K17073
[Journal Article] Dynamic Optimality and Implementation Problem : Labor Income Tax and Capital Income Tax2014
- Author(s)
  高松　慶裕，片岡　孝夫
- Journal Title
  
  静岡大学経済研究
  
  Volume: 19 Issue: 1 Pages: 23-32
- DOI
  10.14945/00008080
- NAID
  110009814689
- ISSN
  13422251
- URL
  https://shizuoka.repo.nii.ac.jp/records/7748
- Year and Date
  2014-07-31
- Language
  Japanese
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-25780191
[Presentation] Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses2022
- Author(s)
  Takao Kataoka and Yoshihiro Takamatsu
- Organizer
  日本経済学会2022年度秋季大会
- Data Source
  KAKENHI-PROJECT-19K01717
[Presentation] Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses2022
- Author(s)
  高松慶裕
- Organizer
  日本経済学会2022年度秋季大会
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses(片岡孝夫氏との共著）2022
- Author(s)
  高松慶裕
- Organizer
  日本経済学会2022年度秋季大会
- Data Source
  KAKENHI-PROJECT-21K01544
[Presentation] Optimal income taxation and unemployment benefit with involuntary unemployment2019
- Author(s)
  Takao Kataoka and Yoshihiro Takamatsu
- Organizer
  2019 Symposium of Public Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K01717
[Presentation] Optimal income taxation and unemployment benefit with involuntary unemployment2019
- Author(s)
  Takao Kataoka and Yoshihiro Takamatsu
- Organizer
  The 75th Annual Congress of the International Institute of Public Finance
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K01717
[Presentation] Optimal age-dependent income taxation in a dynamic extensive model: The case for negative participation tax on young people2018
- Author(s)
  高松　慶裕
- Organizer
  日本経済学会2018年度春季大会
- Data Source
  KAKENHI-PROJECT-15K17073
[Presentation] Optimal age-dependent income taxation in a dynamic extensive model: The case for negative participation tax to the young people2017
- Author(s)
  Yoshihiro Takamatsu
- Organizer
  International Symposium of Urban Economics and Public Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K17073
[Presentation] Optimal age-dependent income taxation in a dynamic extensive model: The case for negative participation tax to the young people2017
- Author(s)
  高松慶裕
- Organizer
  International Symposium of Urban Economics and Public Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03523
[Presentation] 人的資本投資と最適所得税2016
- Author(s)
  高松慶裕
- Organizer
  日本財政学会第73回大会
- Place of Presentation
  京都産業大学（京都府京都市）
- Year and Date
  2016-10-22
- Data Source
  KAKENHI-PROJECT-15K17073
[Presentation] 人的資本投資と最適所得税2016
- Author(s)
  高松慶裕
- Organizer
  日本財政学会第73回大会
- Place of Presentation
  京都産業大学
- Year and Date
  2016-10-22
- Data Source
  KAKENHI-PROJECT-15K03523
[Presentation] Dynamic optimal income taxation with indivisible labor: The roles of the public pension system and a limited times benefit to low-income households.2014
- Author(s)
  高松　慶裕
- Organizer
  日本経済学会2014年度春季大会
- Place of Presentation
  同志社大学（京都府京都市）
- Year and Date
  2014-06-15
- Data Source
  KAKENHI-PROJECT-25780191
[Presentation] 金融サービスに対する最適課税2013
- Author(s)
  高松慶裕
- Organizer
  日本財政学会
- Place of Presentation
  慶応義塾大学・三田キャンパス
- Year and Date
  2013-10-06
- Data Source
  KAKENHI-PROJECT-23530386
[Presentation] Dynamic optimal income taxation and the roles of the public pension system and a limited times benefit to low-income households
- Author(s)
  高松　慶裕
- Organizer
  日本経済政策学会第46回中部地方大会
- Place of Presentation
  静岡大学（静岡県）
- Data Source
  KAKENHI-PROJECT-25780191
[Presentation] Dynamic optimal income taxation and the roles of the public pension system and a limited times benefit to low-income households
- Author(s)
  高松　慶裕
- Organizer
  多摩財政研究会
- Place of Presentation
  中央大学（東京都）
- Data Source
  KAKENHI-PROJECT-25780191
[Presentation] Dynamic optimal income taxation and the roles of the public pension system and a limited times benefit to low-income households
- Author(s)
  高松　慶裕
- Organizer
  静岡大学2013年度第3回経済研究会
- Place of Presentation
  静岡大学（静岡県）
- Data Source
  KAKENHI-PROJECT-25780191

1. NOMURA Hiroyasu (90383207)

# of Collaborated Projects: 3 results

# of Collaborated Products: 2 results
2. MOCHIZUKI Masamitsu (40190962)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
3. KURIBAYASHI Takashi (30306401)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
4. YAMADA Tadao (30638391)

# of Collaborated Projects: 3 results

# of Collaborated Products: 4 results
5. INOUE Tomohiro (80453976)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 西村幸浩 (90345471)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. 長谷川誠 (50722542)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Takamatsu Yoshihiro 高松 慶裕

TAKAMATSU Yoshihiro 高松 慶裕

Research Projects

Research Products

Co-Researchers

多国籍企業の行動と課税に関する理論・実証分析

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Micro-empirical research on foreign direct investment and capital income taxation system

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Income taxation and redistribution with extensive marginal labor responses based on age and generationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Reconstruction of Japanese income taxation system from the perspective of both income redistribution and economic growth

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Optimal income taxation and redistribution to the unemployedPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Dynamic Optimal Income Taxation and Redistribution with Extensive LaborPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Harmonization of Efficiency and Equity in Income Taxation under the Global Economy

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 『証券辞典』（野村容康 執筆部分：第4章証券税制 [4]キャピタルゲイン課税、925-929頁）2017

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 『テキストブック地方財政』（山田直夫 執筆部分：第5章「地方税」、79-98頁）2017

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 『証券事典』（山田直夫・高松慶裕 執筆部分：第4章証券税制 [7]諸外国の証券税制、938-946頁）2017

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 『テキストブック地方財政』（高松慶裕 執筆部分：第9章「社会保障」、160-181頁）2017

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Journal Article] Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses2024

Author(s)

Journal Title

DOI

Data Source

[Journal Article] 平時からの所得再分配政策の必要性：アフターコロナを見据えて2022

Author(s)

Journal Title

Data Source

Takamatsu Yoshihiro 高松慶裕

TAKAMATSU Yoshihiro 高松慶裕

[Book] 『証券辞典』（野村容康執筆部分：第4章証券税制 [4]キャピタルゲイン課税、925-929頁）2017

[Book] 『テキストブック地方財政』（山田直夫執筆部分：第5章「地方税」、79-98頁）2017

[Book] 『証券事典』（山田直夫・高松慶裕執筆部分：第4章証券税制　[7]諸外国の証券税制、938-946頁）2017

[Book] 『テキストブック地方財政』（高松慶裕執筆部分：第9章「社会保障」、160-181頁）2017