Details about Hirofumi Okoshi

Access statistics for papers by Hirofumi Okoshi.

Last updated 2024-02-26. Update your information in the RePEc Author Service.

Short-id: pok107

Working Papers

2025

1. Tax Reform on Monopoly Platformer in Borderless Economy: The Incidence on Prices and Efficiency Consequences
   Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics

2024

2. Keep Your Friends Close and Your Enemies Closer: Network externality and tax competition
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI) View citations (1)
3. Negotiation for Transfer Prices under the Arm's Length Principle
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI)
4. Together or Apart? Eco-friendly location under fiscal competition
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI)

2023

5. Backfired Deregulation of Foreign Ownership Restrictions under Fiscal Competition for Foreign Direct Investment
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI)

2022

6. Antidumping on Tax-induced Dumping
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI)
7. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing
   Papers, arXiv.org View citations (6)
   Also in Discussion Papers in Economics, University of Munich, Department of Economics (2019) View citations (4)
   MPRA Paper, University Library of Munich, Germany (2021) View citations (1)
   Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics (2021) View citations (4)
   MPRA Paper, University Library of Munich, Germany (2022) View citations (6)
   MPRA Paper, University Library of Munich, Germany (2021) View citations (5)
   See also Journal Article ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (2022) View citations (4) (2022)

2021

8. Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI) View citations (1)
9. Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI)

2020

10. Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing
    Discussion Papers in Economics, University of Munich, Department of Economics View citations (3)
    Also in Discussion papers, Research Institute of Economy, Trade and Industry (RIETI) (2019) View citations (2)
    See also Journal Article Tariff elimination versus tax avoidance: free trade agreements and transfer pricing, International Tax and Public Finance, Springer (2021) View citations (3) (2021)

2019

11. Production location of multinational firms under transfer pricing: the impact of the arm's length principle
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (14)
    Also in Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University (2017) View citations (8)
    See also Journal Article Production location of multinational firms under transfer pricing: the impact of the arm’s length principle, International Tax and Public Finance, Springer (2019) View citations (17) (2019)
12. Rules of Origin and Consumer-Hurting Free Trade Agreements
    Discussion Papers in Economics, University of Munich, Department of Economics View citations (4)
    See also Journal Article Rules of origin and consumer‐hurting free trade agreements, The World Economy, Wiley Blackwell (2021) View citations (2) (2021)
13. Tax Havens and Cross-border Licensing
    Discussion papers, Research Institute of Economy, Trade and Industry (RIETI) View citations (5)

Journal Articles

2025

1. Attractive target for tax avoidance: trade liberalization and entry mode
   International Tax and Public Finance, 2025, 32, (1), 238-270

2024

2. Tax havens and cross-border licensing with transfer pricing regulation
   International Tax and Public Finance, 2024, 31, (2), 333-366

2022

3. ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING
   International Economic Review, 2022, 63, (3), 1325-1355 View citations (4)
   See also Working Paper Economic Integration and Agglomeration of Multinational Production with Transfer Pricing, Papers (2022) View citations (6) (2022)

2021

4. Rules of origin and consumer‐hurting free trade agreements
   The World Economy, 2021, 44, (8), 2303-2318 View citations (2)
   See also Working Paper Rules of Origin and Consumer-Hurting Free Trade Agreements, Discussion Papers in Economics (2019) View citations (4) (2019)
5. Tariff elimination versus tax avoidance: free trade agreements and transfer pricing
   International Tax and Public Finance, 2021, 28, (5), 1188-1210 View citations (3)
   See also Working Paper Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing, Discussion Papers in Economics (2020) View citations (3) (2020)

2019

6. Production location of multinational firms under transfer pricing: the impact of the arm’s length principle
   International Tax and Public Finance, 2019, 26, (4), 835-871 View citations (17)
   See also Working Paper Production location of multinational firms under transfer pricing: the impact of the arm's length principle, Munich Reprints in Economics (2019) View citations (14) (2019)