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  HOTEI Masaki   Faculty of Economics Department of Modern Economics (Graduate School of Economics Economics)   Associate Professor
■ Academic background
1. 2003/04~2010/03 Hitotsubashi University Graduate School, Division of Economics〔Doctoral course〕 Completed
■ Books and Papers
1. Paper Causal Effects of a Tax Incentive on SME Capital Investment  (Collaboration)  2022/05
2. Paper Size-dependent VAT, Compliance Costs, and Firm Growth  (Collaboration)  2019/05
3. Paper Corporate Tax incidence: Is Labor Bearing the Burden of Corporate Tax?  (Single)  2018/03
4. Paper Tax Avoidance by Capital reduction: Evidence from Corporate Tax Reform in Japan  (Collaboration)  2017/03
5. Paper External Finance Constraints and the Timing of Investment Spikes  (Collaboration)  2013/03
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