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~person:"Hasegawa, Makoto"
~subject:"Income tax"
~subject:"Tax reform"
~type_genre:"Article in journal"
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Territorial tax reform and profit shifting by US and Japanese multinationals
Hasegawa, Makoto
- In:
National tax journal
76
(
2023
)
4
,
pp. 771-804
Persistent link: https://www.econbiz.de/10014504612
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2
The effect of moving to a territorial tax system on profit repatriation : evidence from Japan
Hasegawa, Makoto
;
Kiyota, Kōzō
- In:
Journal of public economics
153
(
2017
),
pp. 92-110
Persistent link: https://www.econbiz.de/10011823958
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