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Motohiro Sato< back to the list

Professor, Graduate school of Economics, Hitotsubashi University
Professor, School of International and Public Policy, Hitotsubashi University


Motohiro SATO has been serving as a professor at the Graduate School of Economics, Hitotsubashi University since 2009, after serving as an assistant professor from 1999 and an associate professor from 2002 at Hitotsubashi University. He is also a professor of the School of International and Public Policy, Hitotsubashi University. He graduated from Hitotsubashi University in 1992 with a BA and an MA in Economics and obtained a Ph. D. in Economics from Queen’s University, Canada, in 1998. His areas of expertise are public finance, especially local public finance. In the field of health economics, he is studying dispensations of healthcare insurance systems and its theory and has been making policy recommendations based on this research. His publications include books that have been awarded prizes, such as Economics of Local Grant Tax, Yuhikaku Publishing Co., Ltd., 2004 (in Japanese) awarded the 47th Nikkei Prize for Excellent Books in Economic Science and Reformation of Local Tax, Nikkei Inc., 2011 (in Japanese) awarded the 52nd Mainichi Economist Prize in 2011.


【Committee service, etc】

He serves as a member of Japan’s Government Tax Commission, Regulatory Reform Promotion Council of the Cabinet office, Fiscal Council of MOF and the Tax Commission of Tokyo, and is an expert panel of the Council on Economic and Fiscal Policy, both in the Cabinet Office.

【Selected Publications】
    • Boadway,R. , M.Sato, and J-F.Tremblay “VAT and the taxation of rents”, Journal of Public Economic Theory 23(4), 601-621, 2021
    • Miyazaki,T. and M. Sato "Empirical studies on strategic interaction among municipality governments over disaster waste after the 2011 Great East Japan Earthquake," Journal of the Japanese and International Economies, 44, 26-38, 2017.
    • Boadway, R. and M. Sato, “Optimal Income Taxation with Risky Earnings: A Synthesis,” Journal of Public Economic Theory, 17(6), 773-801, 2015.
    • Pestieau, P. and M. Sato, “Long Term Care: The State, the Market, and the Family,” Economica, 75 (299), 435-454, 2008.
    • Pestieau, P., G. Ponthiere, and M. Sato, “Longevity, Health Spending and Pay-as-you-Go Pensions,” Finanz Archiv, 64 (1), 1-8, 2008.
    • Sato, M., “Health Care Reform and Managed Competition: Lessons from Dutch’s Experience,” Kaikei-kensa Kenkyu, 36, 41-60, 2007 (in Japanese).
    • Sato, M., “Issues in Health Care Reform,” Kaikei-kensa Kenkyu, 35, 7-25, 2007 (in Japanese).
    • Sato, M., “Decentralization and Health Care Reform,” Byoin (Hospitals), 64 (9), 718-723, 2005 (in Japanese).
    • Sato, M., “Role of Insurers and Managed Competition: Analysis and Suggestions from the View Point of Governance Reform,” E. Tajika and M. Sato (Eds.) Generation Gap in Medical and Nursing Care, Toyo Keizai Shinpo-sha, 2005 (in Japanese)
    • Boadway, R., M. Marchand, and M. Sato, “An Optimal Contract Approach to Hospital Financing,” Journal of Health Economics, 23 (1), 85-110, 2004.
    • Marchand M., M. Sato, and E. Schokkaert, “Prior health expenditures and risk sharing with insurers competing on quality,” Rand Journal of Economics, 34 (4), 647-669, 2003.
Detailed profile (HRI: Hitotsubashi Researchers Information)