Research

Publications:

“Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals,” National Tax Journal, December 2023, 76(4), pp. 771-804. [Article] [Working Paper]

“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), International Tax and Public Finance, June 2018, 25(3), pp. 581-630. [Article] [Working Paper]

“The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan,” (with Kozo Kiyota), Journal of Public Economics, September 2017, 153, pp. 92-110. [Article] [Working Paper]

“The Dynamics of Pollution Permits,” (with Stephen Salant), Annual Review of Resource Economics, October 2015, 7, pp. 61-79. [Article] [Working Paper] 

“Cap-and-Trade Programs under Delayed Compliance: Consequences of Interim Injections of Permits,” (with Stephen Salant), Journal of Public Economics, November 2014, 119, pp. 24-34. [Article] [Working Paper] 

“The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan,” (with Jeffrey Hoopes, Ryo Ishida, and Joel Slemrod), National Tax Journal, September 2013, 66(3), pp. 571-608. [Article] [Working Paper]


Working Papers:

“The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan,” (with Michi Kakebayashi), SSRN Working Paper No. 4454667, March 2024, submitted. [Working Paper]