- Public Finance
- History of Public Finance
Degree
- M.A. in Economics (Kobe University)

Research Interest
My research interests are wide-ranging. I have been researching 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 which 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
Teaching Experience
Modern Public Finance (Graduate/Postgraduate)
Public finance studies the effects of economic activities through government income and expenditures (revenues and expenditures) on the national economy from all theoretical, institutional, and historical aspects. To make it possible to understand the complex mysterious financial system and various financial phenomena that arise from it through the study of public finance. In modern public finance, we plan to deal with local public finance as well as national public finance.
Seminars (Undergraduate)
Students in the third year are required to read the textbooks and set up a joint research theme in preparation for the Seminar of the Three Schools of Commerce.

Seminars (Graduate)
M2 students will prepare for their master’s thesis and aim to complete it by the end of the year. M1 students will finalize the theme of their master’s thesis as soon as possible and aim to report on their master’s thesis from the beginning of the year. Doctor students will make careful preparations for writing their doctoral theses.

Main Publications
- Masayuki Tamaoka (1994), The Regressivity of a Value Added Tax: Tax Credit Method and Subtraction Method – A Japanese Case, Fiscal Studies, vol. 15, no. 2, pp.57-73.
Contact
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Office Hours
Not specified