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Publications

by members of

Okayama University → Faculty of Economics

These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. Find also a compilation of publications from alumni here.

This page is updated in the first days of each month.

| Working papers | Journal articles |

Working papers

2025

  1. Andreas Haufler & Hirofumi Okoshi & Dirk Schindler, 2025, "Will the Global Minimum Tax Hurt Developing Countries?," CESifo Working Paper Series, CESifo, number 12329.
  2. Hiroshi MUKUNOKI & Hirofumi OKOSHI & Dirk SCHINDLER, 2025, "Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 25032, Apr.
  3. Shigeo Morita & Yukihiro Nishimura & Hirofumi Okoshi, 2025, "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, number 25-02, Feb.

2024

  1. Hirofumi OKOSHI & Hiroshi MUKUNOKI, 2024, "Keep Your Friends Close and Your Enemies Closer: Network externality and tax competition," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 24024, Feb.
  2. Hirofumi OKOSHI, 2024, "Negotiation for Transfer Prices under the Arm's Length Principle," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 24026, Feb.
  3. Keisaku HIGASHIDA & Hirofumi OKOSHI, 2024, "Together or Apart? Eco-friendly location under fiscal competition," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 24086, Dec.

2023

  1. Hirofumi OKOSHI & Kyikyi Thar, 2023, "Backfired Deregulation of Foreign Ownership Restrictions under Fiscal Competition for Foreign Direct Investment," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 23059, Aug.

2022

  1. Hayato Kato & Hirofumi Okoshi, 2022, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers, arXiv.org, number 2201.02919, Jan, revised Feb 2022.
  2. Hiroshi MUKUNOKI & Hirofumi OKOSHI, 2022, "Antidumping on Tax-induced Dumping," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 22063, Jul.

2021

  1. Hiroshi MUKUNOKI & Hirofumi OKOSHI, 2021, "Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 21036, Apr.
  2. Hirofumi OKOSHI, 2021, "Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 21038, May.

2019

  1. Hiroshi MUKUNOKI & Hirofumi OKOSHI, 2019, "Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 19099, Dec.
  2. Jay Pil CHOI & Jota ISHIKAWA & Hirofumi OKOSHI, 2019, "Tax Havens and Cross-border Licensing," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 19105, Dec.
  3. Mukunoki, Hiroshi & Okoshi, Hirofumi, 2019, "Rules of Origin and Consumer-Hurting Free Trade Agreements," Discussion Papers in Economics, University of Munich, Department of Economics, number 61759, Mar.

2017

  1. Hayato Kato & Hirofumi Okoshi, 2017, "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2017-016, Apr.

2010

  1. Hajime TAKATSUKA & Ryohei NAKAMURA, 2010, "Emission Credit Trading and Regional Inequalities," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 10062, Dec.

2008

  1. Ryohei NAKAMURA, 2008, "Changes in Agglomeration Economies and Linkage Externalities for Japanese Urban Manufacturing Industries:1990 and 2000," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 08040, Dec.

2005

  1. Ryohei Nakamura, 2005, "Agglomeration Economies and Linkage Externalities in Urban Manufacturing Industries - A Case of Japanese Cities," ERSA conference papers, European Regional Science Association, number ersa05p768, Aug.

Journal articles

2026

  1. Keisaku Higashida & Hirofumi Okoshi, 2026, "Eco-friendly location under fiscal competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 202-233, February, DOI: 10.1007/s10797-025-09892-x.

2025

  1. Hiroshi Mukunoki & Hirofumi Okoshi, 2025, "Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals," Review of International Economics, Wiley Blackwell, volume 33, issue 3, pages 505-518, August, DOI: 10.1111/roie.12790.
  2. Hirofumi Okoshi, 2025, "Attractive target for tax avoidance: trade liberalization and entry mode," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 238-270, February, DOI: 10.1007/s10797-024-09830-3.
  3. Shigeo Morita & Hirofumi Okoshi, 2025, "Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1839-1864, December, DOI: 10.1007/s10797-025-09894-9.

2024

  1. Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024, "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 2, pages 333-366, April, DOI: 10.1007/s10797-022-09770-w.

2022

  1. Hayato Kato & Hirofumi Okoshi, 2022, "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, volume 63, issue 3, pages 1325-1355, August, DOI: 10.1111/iere.12569.

2021

  1. Hiroshi Mukunoki & Hirofumi Okoshi, 2021, "Rules of origin and consumer‐hurting free trade agreements," The World Economy, Wiley Blackwell, volume 44, issue 8, pages 2303-2318, August, DOI: 10.1111/twec.13097.
  2. Hiroshi Mukunoki & Hirofumi Okoshi, 2021, "Tariff elimination versus tax avoidance: free trade agreements and transfer pricing," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 5, pages 1188-1210, October, DOI: 10.1007/s10797-021-09689-8.

2019

  1. Hayato Kato & Hirofumi Okoshi, 2019, "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 4, pages 835-871, August, DOI: 10.1007/s10797-018-9523-2.

1986

  1. Kanemoto, Yoshitsugu & Nakamura, Ryohei, 1986, "A new approach to the estimation of structural equations in hedonic models," Journal of Urban Economics, Elsevier, volume 19, issue 2, pages 218-233, March.

1985

  1. Nakamura, Ryohei, 1985, "Agglomeration economies in urban manufacturing industries: A case of Japanese cities," Journal of Urban Economics, Elsevier, volume 17, issue 1, pages 108-124, January.

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