Papers
Publications in Refereed Journals
- "Tax havens and cross-border licensing with transfer pricing regulation" (with Jay Pil Choi and Jota Ishikawa), International Tax and Public Finance, forthcoming
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), 2022, 1325-1355 , [Online Appendix]
Previous versions: [SSRN], [MPRA Paper], [Munich Discussion Papers (May.2019)]
- "Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing" (with Hiroshi Mukunoki), International Tax and Public Finance, 28(5), 2021, 1188-1210, [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), 2021, 2303-2318
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), 2019, 835-871
Previous version: [SSRN (Oct.2018)][Keio-IES Discussion Paper Series (Apr.2017)]
Working papers
- "Wake not a sleeping lion: Free trade agreements and decision rights in multinationals"(with Hiroshi Mukunoki), submitted to a refereed journal, [RIETI Discussion Paper Series 21-E-036 (Apr.2021)], [Non-technical summary (Available only in Japanese)]
- "Innovation for tax avoidance: Product differentiation and the arm's length principle", [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), submitted to a refereed journal, [RIETI Discussion Paper Series 23-E-059 (August 2023)], [Non-technical summary (Available only in Japanese)]
- "Attractive target for tax avoidance: Trade liberalization and entry mode", submitted to a refereed journal, [Okayama University Discussion Paper Series I-116 (Oct. 2023)], [Online Appendix]
Work in Progress
- "Quality upgrading for tax avoidance"
- "Keep your friends close and your enemies closer: Network externality and tax competition" (with Hiroshi Mukunoki)
Refereeing Services
- Bulletin of Economic Research, International Economic Review, International Journal of Economic Theory, International Tax and Public Finance (5), Journal of International Trade & Economic Development, Journal of Public Economic Theory (2), Macroeconomic Dynamics, Scottish Journal of Political Economy
Presentations
2023
- Dutch Workshop on Corporate Taxation (@ Tax and Customs Museum Rotterdam: Oct, scheduled)
- 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 Assistant
- Reseach Institute of Economy, Trade and Industry (Professor Eiichi Tomiura; 06.2017-08.2017)
- Hitotsubashi University (Professor Yukari Matsuzuka; 12.2016-03.2017)
- Reseach Institute of Economy, Trade and Industry (Professor Yukiko U. Saito; 06.2016-08.2017)
Last Updated : 10.10.2023
