Papers

Publication in a Refereed Journal

  1. "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), 2019, 835-871 [SSRN][Keio-IES Discussion Paper Series]


Working papers

  1. "Rules of origin and consumer-hurting free trade agreements" (with Hiroshi Mukunoki), submitted to a refereed journal, [Munich Discussion Papers]
  2. "Economic integration and agglomeration of multinational production with transfer pricing" (with Hayato Kato), submitted to a refereed journal, [SSRN], [Munich Discussion Papers]
  3. "Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing" (with Hiroshi Mukunoki), submitted to a refereed journal, [Munich Discussion Paper]
  4. "Tax havens and cross-border licensing" (with Jay Pil Choi and Jota Ishikawa), [VoxEU], [RIETI Discussion Paper Series 19-E-105], [Non-technical summary (Available only in Japanese)]


Work in Progress

  1. "Innovation for tax avoidance: Product differentiation and the arm's length principle"
  2. "Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals"(with Hiroshi Mukunoki)
  3. "Anti-dumping rule and preventive transfer pricing"(with Hiroshi Mukunoki)

Refereeing Services

Presentations

2020
2019
2018
2017

Research Assistant