KATO Hayato
| Kato Hayato |
| [Belonging・Position] | Development Studies Center, Economic Integration Studies Group |
| [Research Field] | International Trade, International Taxation, Organizational Economics |
| [email] |
Hayato_Kato 
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| researchmap | Profile Information (Research history, education, papers & publications) |
| Japanese page |
Previous research
I have been engaged in research on international trade and international taxation. In particular, I have conducted theoretical analyses focusing on how corporate tax policies are determined in various countries and how these policies influence multinational corporations' location choices and tax avoidance strategies. In the modern era, where the movement of people, goods, and capital is more active than ever, one country's corporate tax policy significantly impacts others. Consequently, each country formulates its policies more strategically. My research, grounded in this reality, examines the effects of current policies on multinational enterprise activities and explores more desirable policies that could enhance national/global tax revenues and economic welfare.
Current research projects
Currently, in my research on international taxation and tax avoidance, I focus on the role of developing countries and address the following topics using both qualitative and quantitative analytical methods: (a) the impact of introducing a global minimum tax on corporate tax rates and business activities across countries, (b) the effects of bilateral tax treaties on the tax avoidance behavior of multinational enterprises, (c) the design of optimal labor and capital taxation taking into account the advancement of automation technology. In the field of international trade, I also study whether the structural transformation of a country’s main economic activity from primary and secondary industries to tertiary industries is promoted or hindered by tariff policies. Particularly in developing countries, not only formal policies but also informal institutions play an important role. Therefore, in the future, I plan to incorporate insights from organizational economics to further examine issues in international taxation and international trade.