Details about Hirofumi Okoshi

Access statistics for papers by Hirofumi Okoshi.

Last updated 2023-08-19. Update your information in the RePEc Author Service.

Short-id: pok107

Working Papers

2023

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

2022

2. Antidumping on Tax-induced Dumping
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI)
3. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing
   MPRA Paper, University Library of Munich, Germany View citations (2)
   Also in MPRA Paper, University Library of Munich, Germany (2021) View citations (5)
   MPRA Paper, University Library of Munich, Germany (2021) View citations (1)
   Discussion Papers in Economics, University of Munich, Department of Economics (2019) View citations (4)
   Papers, arXiv.org (2022) View citations (2)
   Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics (2021) View citations (4)
   See also Journal Article in International Economic Review (2022)

2021

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

2020

6. 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 in International Tax and Public Finance (2021)

2019

7. 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 (13)
   Also in Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University (2017) View citations (8)
   See also Journal Article in International Tax and Public Finance (2019)
8. 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 in The World Economy (2021)
9. Tax Havens and Cross-border Licensing
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI) View citations (5)

Journal Articles

2022

1. ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING
   International Economic Review, 2022, 63, (3), 1325-1355
   See also Working Paper (2022)

2021

2. Rules of origin and consumer‐hurting free trade agreements
   The World Economy, 2021, 44, (8), 2303-2318 View citations (2)
   See also Working Paper (2019)
3. Tariff elimination versus tax avoidance: free trade agreements and transfer pricing
   International Tax and Public Finance, 2021, 28, (5), 1188-1210 View citations (2)
   See also Working Paper (2020)

2019

4. 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 (15)
   See also Working Paper (2019)