Short Bio

Hirofumi Okoshi is an associate professor at Okayama University. Since January 2025, he is an associate editor of "Journal of Economics and Statisics (Jahrbücher für Nationalöconomie und Statistik)."

Okoshi did his Ph.D. course at University of Munich (Supervisor: Andreas Haufler, Dissertation). Prior to his Ph.D. study in Germany, he obtained his M.A. in Economics from Hitotsubashi University (Supervisor: Jota Ishikawa) and B.A. in Economics from Gakushuin University (Early graduation, Supervisor: Daisuke Shimizu).

As a visiting scholar, Hiro conducted his research at Erasmus University Rotterdam hosted by Dirk Schindler (from March 2023 to February 2025) and at Gakushuin university hosted by Hiroshi Mukunoki (between March and April 2019).

Research Summary

His research interest covers economic policies related to International trade and taxation. In particular, he is doing research on multinational enterprises' profit shifting strategy through transfer pricing.

Hirohumi Picture

Affiliations

Contact

Email: hirofumi.okoshi1(at)gmail.com ("(at)" should be replaced with "@")
Address: 3-1-1 Tsushima-naka, Kita-ku, Okayama-shi, Okayama, 700-8530, Japan
TEL: +81-86-251-7525

Recent Activities

Papers

• New working paper "Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment" has been issued (01.04.2025)
• "Beneficial fiscal competition for foreign direct investment: Transport infrastructure and economic integration" and "Eco-friendly location under fiscal competition" have been accepted both at International Tax and Public Finance (11&05.03.2025)

Presentations

• "Tax reform on monopoly platformer in borderless economy: The incidence on prices and efficiency consequences" will be presented at PET conference in Lisbon (23-25.06.2025)
• "Reallocating taxing rights and online trade: Pillar one as a partial formula apportionment" will be presented at JSIE Kansai (10.05.2025)

Last Updated : 01.04.2025