My name is Seito Hayasaki, and I am a lecturer at  Teikyo University (Faculty of Economics) in Tokyo. My research interest lies in public finance and political economy. Due to complex nature of public finance, my work encompasses many social sciences such as political science, economics, and sociology. The current focus of my research is examining contemporary american fiscal history based upon archival materials. Meanwhile, I am reconsidering theoretical and philosophical foundations of tax state and public finance.