Research | Hiro Okoshi

Papers

Publications in Refereed Journals

"Beneficial fiscal competition for foreign direct investment: Transport infrastructure and economic integration" (with Shigeo Morita), International Tax and Public Finance, accepted
Previous versions: [Okayama University Discussion Paper Series I-120 (December 2024)], [Online Appendix]
"Eco-friendly location under fiscal competition" (with Keisaku Higashida), International Tax and Public Finance, forthcoming
Previous versions: [RIETI Discussion Paper Series 24-E-086 (Dec.2024)], [Non-technical summary (Available only in Japanese)], [SSRN (Apr.2024)]
"Wake not a sleeping lion: Free trade agreements and decision rights in multinationals" (with Hiroshi Mukunoki), Review of International Economics, forthcoming, [Online Appendix]
Previous versions: [Okayama University Discussion Paper Series I-123 (Jan.2025)], [RIETI Discussion Paper Series 21-E-036 (Apr.2021)], [Non-technical summary (Available only in Japanese)]
"Attractive target for tax avoidance: Trade liberalization and entry mode", International Tax and Public Finance, 32(1), 238-270, 2025 [Online Appendix]
Previous versions: [Okayama University Discussion Paper Series I-116 (Oct. 2023)]
"Tax havens and cross-border licensing with transfer pricing regulation" (with Jay Pil Choi and Jota Ishikawa), International Tax and Public Finance, 31(2), 333-366, 2024
Previous versions: [RIETI Discussion Paper Series 19-E-105 (Dec.2019)], [Non-technical summary (Available only in Japanese)], [VoxEU]
"Economic integration and agglomeration of multinational production with transfer pricing" (with Hayato Kato), International Economic Review, 63(3), 1325-1355, 2022, [Online Appendix]
Previous versions: [SSRN], [MPRA Paper], [Munich Discussion Papers (May.2019)]

Top 10% downloaded paper in 2023 in IER
"Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing" (with Hiroshi Mukunoki), International Tax and Public Finance, 28(5), 1188-1210, 2021, [Online Appendix]
Previous versions: [Okayama University Discussion Paper Series I-111 (May 2021)], [Munich Discussion Paper (Apr. 2020)], [RIETI Discussion Paper Series 19-E-099 (Dec.2019)], [Non-technical summary (Available only in Japanese)]
"Rules of origin and consumer-hurting free trade agreements" (with Hiroshi Mukunoki), The World Economy, 44(8), 2303-2318, 2021
Previous version: [Okayama University Discussion Paper Series I-106 (Oct. 2020)], [Munich Discussion Papers (Apr. 2019)]
"Production location of multinational firms under transfer pricing: The impact of the arm's length principle" (with Hayato Kato), International Tax and Public Finance, 26(4), 835-871, 2019
Previous version: [SSRN (Oct.2018)], [Keio-IES Discussion Paper Series (Apr.2017)]

Working papers

"Innovation for tax avoidance: Product differentiation and the arm's length principle", submitted to a refereed journal, [RIETI Discussion Paper Series 21-E-038 (May 2021)], [Non-technical summary (Available only in Japanese)]
"Transfer pricing as tax-induced dumping: The arm's length principle and antidumping (Former title: Antidumping on tax-induced dumping)" (with Hiroshi Mukunoki), [RIETI Discussion Paper Series 22-E-063 (July 2022)], [Non-technical summary (Available only in Japanese)]
"Backfired deregulation of foreign ownership restrictions under fiscal competition for foreign direct investment" (with Thar Kyi-Kyi), revision requested, [RIETI Discussion Paper Series 23-E-059 (August 2023)], [Non-technical summary (Available only in Japanese)]
"Keep your friends close and your enemies closer: Network externality and tax competition" (with Hiroshi Mukunoki), [RIETI Discussion Paper Series 24-E-024 (February 2024)], [Non-technical summary (Available only in Japanese)]
"Negotiation for transfer prices under the arm's length principle", [RIETI Discussion Paper Series 24-E-026 (February 2024)], [Non-technical summary (Available only in Japanese)]
"Tax reform on monopoly platformer in borderless economy: The incidence on prices and efficiency consequences" (with Shigeo Morita and Yukihiro Nishimura), [Discussion Papers In Economics And Business 25-02 (Feb.2025)]
"Reallocating taxing rights and online trade: Pillar one as a partial formula apportionment" (with Hiroshi Mukunoki and Dirk Schindler), [RIETI Discussion Paper Series 25-E-032 (April 2025)]

Work in Progress

"Will the global minimum tax hurt developing countries" (with Andreas Haufler and Dirk Schindler)
"Emission-deteriorating eco-friendly technology transfer" (with Keisaku Higashida)
"Tax avoidance in digital economy: Network externalities and transfer pricing regulations" (with Hiroshi Mukunoki)

Refereeing Services

Bulletin of Economic Research, Economic Modelling, International Economic Review, International Journal of Economic Theory (2), International Tax and Public Finance (6), Journal of International Trade & Economic Development, Journal of Public Economic Theory (3), Macroeconomic Dynamics, Scottish Journal of Political Economy, The World Economy

Presentations

2025

PET 2025 (@ Universidade de Lisboa: Jun, scheduleld)
JSIE Kansai (@ Osaka: May, scheduled)

2024

Seminar (@ Fukuoka University: Dec)
Dutch Workshop on Corporate Taxation (@ Erasmus University Rotterdam: Oct)
IIPF 80th Annual Congress (@ Prague University of Economics and Business: Aug)
APTS 2024 (@ Chulalongkorn University: Jun)
PET 2024 (@ University of Lyon: Jun)

2023

Dutch Workshop on Corporate Taxation (@ Tax and Customs Museum Rotterdam: Oct)
ETSG 2023 24th Annual Congress (@ University of Surrey: Sep)
IIPF 79th Annual Congress (@ Utah State University: Aug)
The KVS New Paper Sessions (@ Leiden University: Jun)
Brown-bag Seminar (@ Erasmus University Rotterdam: May and Oct)
Symposium of Public Economics (via Online: Mar)
Seminar (@ Musashi University: Jan)
JSIE Kansai (@ Osaka: Jan)

2022

KIEA Meeting (@ Seoul University: Dec)
Seminar (@ Kyoto University: Nov)
Seminar (@ Fukuoka University: Oct)
Seminar (@ Okayama University: Jul)

2021

JSIE 80th Annual Meeting (via Online: Oct)
ETSG 2021 22nd Annual Congress (@ University of Ghent, via Online: Sep)
48th EARIE Annual Conference 2021 (via Online: Aug)
IIPF 77th Annual Congress (via Online: Aug)

2020

JSIE Kansai (via Online: Dec)
JSIE 79th Annual Meeting (via Online: Oct)
IIPF 76th Annual Congress (via Online: Aug)
International Economics Seminar (@ Osaka University: Feb)
Public Economics Ph.D. Seminar (@ University of Munich: Jan)

2019

JSIE Kanto (@ Nihon University: Dec)
ETSG 2019 21st Annual Congress (@ University of Bern: Sep)
ERSA 59th Congress (@ University of Lyon: Aug)
IIPF 75th Annual Congress (@ University of Glasgow: Aug)
Summer Workshop on Economic Theory (@ Otaru University of Commerce: Aug)
PET 2019 (@ University of Strasbourg: Jul)
International Trade and Investment Workshop (@ Hitotsubashi University: Jul)
APTS 2019 (@ University of Tokyo: Jun)
Munich Young Economists' Meeting 2019 (@ Kochel: Jun)
Public Economics Ph.D. Seminar (@ University of Munich: Feb and Jul)

2018

European Doctral Group of Economics Jamboree (@ University of Munich: Sep)
IIPF 74th Annual Congress (@ University of Tempare: Aug)
CES ifo Public Economic Seminar (@ University of Munich: Feb and Jun)
GEP 17th Annual Postgraduate Conference (@ University of Nottingham: Apr: Poster section)

2017

JSIE Kanto (@ Nihon University: May)
Hitotsubashi-Sogang Trade Workshop (@ Hitotsubashi University: Feb)

Research Grants

Principle Investigator

Grants-in-Aid for Scientific Research (JSPS Scientific Research B: 2025-2029)
Grant-in-Aid from Japan Finance Organization for Municipalities (2024-2025)
Grant-in-Aid from Zengin Foundation for Studies on Economics and Finance (2024-2026)
Overseas Research Fellowships (JSPS; 2023-2025)
Grants-in-Aid for Scientific Research (JSPS Early-Career Scientists: 2022-2026 but terminated in 2025)
Grants-in-Aid for Scientific Research (JSPS Research Activity Start-up: 2020-2022)

Co-Investigator

Grants-in-Aid for Scientific Research, (JSPS Scientific Research C: 2023-2026, PI: Hiroshi Mukunoki)
RIETI Project (2023-2025, PI: Jota Ishikawa)
Grants-in-Aid for Scientific Research, (JSPS Scientific Research B: 2022-2026, PI: Yukihiro Nishimura)
Grants-in-Aid for Scientific Research, (JSPS Scientific Research C: 2020-2023, PI: Hiroshi Mukunoki)
RIETI Project (2020-2022, PI: Jota Ishikawa)

Papers

Publications in Refereed Journals

Working papers

Work in Progress

Refereeing Services

Presentations

2025

2024

2023

2022

2021

2020

2019

2018

2017

Research Grants

Principle Investigator

Co-Investigator

Research Assistant