The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
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- Hasegawa, Makoto & Kiyota, Kozo, 2017. "The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan," Journal of Public Economics, Elsevier, vol. 153(C), pages 92-110.
- Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," Keio-IES Discussion Paper Series 2015-008, Institute for Economics Studies, Keio University.
- HASEGAWA Makoto & KIYOTA Kozo, 2013. "The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan," Discussion papers 13047, Research Institute of Economy, Trade and Industry (RIETI).
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Citations
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Cited by:
- Theresa M. Greaney & Kozo Kiyota, 2020. "Japan’s Outward FDI Potential," Working Papers 202005, University of Hawaii at Manoa, Department of Economics.
- Thiess Büttner & Carolin Holzmann, 2019. "Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects," CESifo Working Paper Series 7462, CESifo.
- Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
- Dhammika Dharmapala, 2018. "The Consequences of the TCJA's International Provisions: Lessons from Existing Research," CESifo Working Paper Series 7249, CESifo.
- Dong, Qi Flora & Cao, Yiting & Zhao, Xin & Deshmukh, Ashutosh, 2019. "Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 108-123.
- Dobbelaere, Sabien & Kiyota, Kozo, 2018.
"Labor market imperfections, markups and productivity in multinationals and exporters,"
Labour Economics, Elsevier, vol. 53(C), pages 198-212.
- Sabien Dobbelaere & Kozo Kiyota, 2017. "Labor market imperfections, markups and productivity in multinationals and exporters," Tinbergen Institute Discussion Papers 17-113/V, Tinbergen Institute.
- Sabien DOBBELAERE & KIYOTA Kozo, 2018. "Labor Market Imperfections, Markups, and Productivity in Multinationals and Exporters," Discussion papers 18033, Research Institute of Economy, Trade and Industry (RIETI).
- Dobbelaere, Sabien & Kiyota, Kozo, 2017. "Labor Market Imperfections, Markups and Productivity in Multinationals and Exporters," IZA Discussion Papers 11225, Institute of Labor Economics (IZA).
- Tetsuya Shinkai & Takao Ohkawa & Makoto Okamura & Ryoma Kitamura, 2020. "Effects of Changes in Exchange Rate Volatility on Short-run Equilibrium in International Oligopoly," Discussion Paper Series 215, School of Economics, Kwansei Gakuin University.
- Sebastian Beer & Ruud de Mooij & Li Liu, 2020.
"International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots,"
Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
- Sebastian Beer & Ruud A. de Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," IMF Working Papers 2018/168, International Monetary Fund.
- Agrawal, David R. & Mardan, Mohammed, 2019.
"Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system,"
Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
- David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.
- Xing, Jing, 2018. "Territorial tax system reform and multinationals' foreign cash holdings: New evidence from Japan," Journal of Corporate Finance, Elsevier, vol. 49(C), pages 252-282.
- Dominika Langenmayr & Li Liu, 2020.
"Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK,"
CESifo Working Paper Series
8047, CESifo.
- Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
- Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018.
"Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
- Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 2014.
- Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, New Economic School (NES).
- Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, Center for Economic and Financial Research (CEFIR).
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Journal of Macroeconomics, Elsevier, vol. 40(C), pages 159-171.
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- Muhammad Tahir & Haslindar Ibrahim & Abdul Hadi Zulkafli & Muhammad Mushtaq, 2020. "Influence of Exchange Rate Fluctuations and Credit Supply on Dividend Repatriation Policy of U.S. Multinational Corporations," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 9(special i), pages 267-290.
- Dhammika Dharmapala, 2016.
"The economics of corporate and business tax reform,"
Working Papers
1604, Oxford University Centre for Business Taxation.
- Dhammika Dharmapala, 2016. "The Economics of Corporate and Business Tax Reform," CESifo Working Paper Series 5864, CESifo.
- Michael Overesch & Sabine Schenkelberg & Georg Wamser, 2018. "Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials," CESifo Working Paper Series 6960, CESifo.
- Sebastian Beer & Ruud de Mooij & Li Liu, 2020.
"International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots,"
Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
- Sebastian Beer & Ruud A. de Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," IMF Working Papers 2018/168, International Monetary Fund.
- Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
- Greaney, Theresa M. & Kiyota, Kozo, 2020.
"Japan's outward FDI potential,"
Journal of the Japanese and International Economies, Elsevier, vol. 57(C).
- Theresa Greaney & Kozo Kiyota, 2020. "Japan's Outward FDI Potential," Keio-IES Discussion Paper Series 2020-007, Institute for Economics Studies, Keio University.
- Saskia Kohlhase & Jochen Pierk, 2020. "The effect of a worldwide tax system on tax management of foreign subsidiaries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1312-1330, October.
- Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
- Makoto Hasegawa, 2019. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," KIER Working Papers 1016, Kyoto University, Institute of Economic Research.
- Holzmann, Carolin & Büttner, Thiess, 2018. "Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181555, Verein für Socialpolitik / German Economic Association.
- Ruud A. de Mooij & Ikuo Saito, 2014. "Japan’s Corporate Income Tax; Facts, Issues and Reform Options," IMF Working Papers 14/138, International Monetary Fund.
More about this item
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2015-06-20 (Public Economics)
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