Short Bio

Hirofumi Okoshi is a senior assistant professor at Okayama University. From 1st March 2023 to 27th February 2025, he is a visiting professor at Erasmus University Rotterdam, hosted by Professor Dirk Schindler.

He did his Ph.D. course at University of Munich (Supervisor: Professor Andreas Haufler, Dissertation). During the Ph.D. course, Hiro conducted his research as a visiting scholar at Gakushuin university between March and April 2019.
He obtained his M.A. in Economics from Hitotsubashi University (Supervisor: Professor Jota Ishikawa) and B.A. in Economics from Gakushuin University (Early graduation, Supervisor: Professor Daisuke Shimizu).

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



Email: hirofumi.okoshi1(at) ("(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


• A new working paper "Attractive target for tax avoidance: Trade liberalization and entry mode" has been issued (06.10.2023)
• A new working paper "Backfired deregulation of foreign ownership restrictions under fiscal competition for foreign direct investment" has been issued (02.08.2023)
• "Tax Havens and Cross-border Licensing with Transfer Pricing Regulation" has been accepted at International Tax and Public Finance (05.11.2022)


• "Innovation for tax avoidance: Product differentiation and the arm's length principle" will be presented at Tax and Customs Museum Rotterdam (27.10.2023)
• "Transfer Pricing as Tax-induced Dumping: The Arm's Length Principle and Antidumping" was presented at Brown-bag seminar in Erasmus University Rotterdam (05.10.2023)
• "Transfer Pricing as Tax-induced Dumping: The Arm's Length Principle and Antidumping (former title: Antidumping on Tax-induced Dumping)" was presented at ETSG (14-16.09.2023)

Last Updated : 10.10.2023