TAMAOKA Masayuki

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TAMAOKA MasayukiProfessor

Office hours

Please make an appointment in advance.
Please contact me from the URL below.



Research Interest

My research interests are wide-ranging. I have been doing research on value added tax for almost thirty years. In addition to the economic effect of the value added tax, the aspects of tax administration and tax compliance are also carefully considered. In recent years, I have been doing research on taxpayer education in Japan. I have pointed out the problem of so called tax membership fee theory and is considering the taxpayer's right to pay taxes.



Education and Positions
  • BSc (Economics), Kobe University
  • M.Phil. (Economics), Kobe University
  • Visiting Fellow, University of Warwick
  • Assistant/Lecturer, Faculty of Economics, Kobe University
  • Associate Professor, Graduate School of Economics, Kobe University
  • Professor, Graduate School of Economics, Kobe University
Lectures and Seminars

Lectures (Undergraduate)
Not offered


Lectures (Graduate)
Economic Analysis for Working Professional Recurrent Education Program.
In this lecture, main object is to evaluate the effect of the government's policy by using the method of economics and public finance. Participants are trained to logically think and analyse through lecture and discussions among participants so that they can prepare for the master's thesis writing in recurrent exercises.


Seminars (Undergraduate)
Junior seminar students are reading the textbook of public finance and preparing for the "San Shodai Seminar" which are held in every December between Kobe University, Hitotsubashi University and Osaka City University. Senior seminar students are concentrating on the graduation thesis in a planned manner.



Seminars (Graduate)
M2 students are preparing for the master's thesis so that they can complete the thesis by the end of the year. M1 students are setting a master's thesis theme in the springtime and the goal is to get a master's thesis report from the beginning of the next year. Students of the doctoral program are carefully preparing for doctoral thesis writing.



Main Publications
  1. Tamaoka, M., "The Regressivity of a Value Added Tax: Tax Credit Method and Subtraction Method - A Japanese Case," Fiscal Studies, vol. 15, no. 2, 57-73, 1994.
  2. Tamaoka, M., "Alternative Ways to the Harmonization of the Tax Systems in the EU? - The ACE and CBIT -," Kobe University Economic Review, Vol. 40, 29-46, 1994.
  3. Tamaoka, M., "Capital Export Neutrality and International Taxation," Kokumin Keizai Zasshi, Vol.172, No. 6, 63-78, 1995. (in Japanese)
  4. Tamaoka, M., "A Note on Different International VAT Regimes - the Switch from the Destination Principle to the Origin Principle," Kokumin Keizai Zasshi, Vol.176, No.4, 43-54, 1997. (in Japanese)
  5. Tamaoka, M., "Taxing Cyberspace," Kokumin Keizai Zasshi, vol. 181, no. 2, 59-72, 2000. (in Japanese)
  6. Tamaoka, M., "Reappraisal of Paul Studenski's Theory of Business Taxation," Kokumin Keizai Zasshi, vol. 203, no. 4, 65-76, 2011. (in Japanese)

I am advancing research about the taxation of electronic commerce at the moment. It is often thought that fundamentally new method is required for the taxation on electronic commerce, but it is not so in fact. However, it also turns out that the different taxation method must be taken to cope with BtoC transaction. I am now considering what kind of taxation method should be built to BtoC transaction.

Directory of Researchers in Kobe University

Directory of Researchers in Kobe University