Journal of Public Economics
January 2004, Volume 88, Issue 1-2
- 395-418 Labor market institutions, taxation and the underground economy
by Fugazza, Marco & Jacques, Jean-Francois
- 419-442 Are individual investors tax savvy? Evidence from retail and discount brokerage accounts
by Barber, Brad M. & Odean, Terrance
December 2003, Volume 87, Issue 12
- 2589-2610 Lobbying under political uncertainty
by Le Breton, Michel & Salanie, Francois
- 2611-2637 Centralized versus decentralized provision of local public goods: a political economy approach
by Besley, Timothy & Coate, Stephen
- 2639-2660 The politics of redistributive social insurance
by Hindriks, Jean & De Donder, Philippe
- 2661-2675 The cyclical behaviour of fiscal policy: evidence from the OECD
by Lane, Philip R.
- 2677-2701 Budget institutions and political insulation: why states adopt the item veto
by de Figueiredo, Rui Jr.
- 2703-2724 Budget referendums and government spending: evidence from Swiss cantons
by Feld, Lars P. & Matsusaka, John G.
- 2725-2736 A bargaining model of voluntary environmental agreements
by Manzini, Paola & Mariotti, Marco
- 2737-2747 International emissions trading with endogenous allowance choices
by Helm, Carsten
- 2749-2764 Optimal taxation, global externalities and labor mobility
by Aronsson, Thomas & Blomquist, Soren
- 2765-2789 Irreversible abatement investment under cost uncertainties: tradable emission permits and emissions charges
by Zhao, Jinhua
- 2791-2815 Environmental taxes with heterogeneous consumers: an application to energy consumption in France
by Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert
October 2003, Volume 87, Issue 11
- 2397-2397 Editorial Introduction-ISPE conference, June 2000
by Boadway, Robin & Pestieau, Pierre
- 2399-2406 Comorbidities and the willingness to pay for health improvements
by Bleichrodt, Han & Crainich, David & Eeckhoudt, Louis
- 2407-2430 Redistribution and employment policies with endogenous unemployment
by Boadway, Robin & Cuff, Katherine & Marceau, Nicolas
- 2431-2457 Anarchy, efficiency, and redistribution
by Bos, Dieter & Kolmar, Martin
- 2459-2474 Efficient migration and redistribution
by Bucovetsky, S.
- 2475-2490 Capital income taxation when inherited wealth is not observable
by Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles
- 2491-2505 The politics of progressive income taxation with incentive effects
by De Donder, Philippe & Hindriks, Jean
- 2507-2525 Economic integration and fiscal devolution
by Leite-Monteiro, Manuel & Sato, Motohiro
- 2527-2547 Redistributive taxation and the household: the case of individual filings
by Schroyen, Fred
- 2549-2569 Financing education using optimal redistributive taxation
by Brett, Craig & Weymark, John A.
- 2571-2588 Fiscal competition in space and time
by Wildasin, David E.
September 2003, Volume 87, Issue 9-10
- 1839-1872 Quasi-hyperbolic discounting and retirement
by Diamond, Peter & Koszegi, Botond
- 1873-1894 National Health Insurance and precautionary saving: evidence from Taiwan
by Chou, Shin-Yi & Liu, Jin-Tan & Hammitt, James K.
- 1895-1920 Managerial rewards and the behavior of for-profit, governmental, and nonprofit organizations: evidence from the hospital industry
by Ballou, Jeffrey P. & Weisbrod, Burton A.
- 1921-1942 Does the availability of high-wage jobs for low-skilled men affect welfare expenditures? Evidence from shocks to the steel and coal industries
by Black, Dan A. & McKinnish, Terra G. & Sanders, Seth G.
- 1943-1965 Is increased public schooling really a policy for equality?: The role of within-the-family education
by Nordblom, Katarina
- 1967-1983 An economic model of moral motivation
by Brekke, Kjell Arne & Kverndokk, Snorre & Nyborg, Karine
- 1985-2012 Public goods with costly access
by Cremer, Helmuth & Laffont, Jean-Jacques
- 2013-2029 Warning labels as cheap-talk: why regulators ban drugs
by Hanson, Robin
- 2031-2048 The Oslo Protocol on sulfur reduction: the great leap forward?
by Finus, Michael & Tjotta, Sigve
- 2049-2067 Cooperation in international environmental negotiations due to a preference for equity
by Lange, Andreas & Vogt, Carsten
- 2069-2103 The political economy of redistribution under asymmetric information
by Dhami, Sanjit
- 2105-2128 Incentives for secession in the presence of mobile ethnic groups
by Olofsgard, Anders
- 2129-2155 The economic effects of democratic participation
by Mueller, Dennis C. & Stratmann, Thomas
- 2157-2185 School finance reform and voluntary fiscal federalism
by Brunner, Eric & Sonstelie, Jon
- 2187-2205 The effect of fiscal performance on local government election results in Israel: 1989-1998
by Brender, Adi
- 2207-2223 Tax-motivated transfer pricing and US intrafirm trade prices
by Clausing, Kimberly A.
- 2225-2252 Why pay more? Corporate tax avoidance through transfer pricing in OECD countries
by Bartelsman, Eric J. & Beetsma, Roel M. W. J.
- 2253-2279 The importance of composition of fiscal policy: evidence from different exchange rate regimes
by Lane, Philip R. & Perotti, Roberto
- 2281-2304 Filling potholes: macroeconomic effects of maintenance versus new investments in public infrastructure
by Rioja, Felix K.
- 2305-2335 An experimental study of serial and average cost pricing mechanisms
by Chen, Yan
- 2337-2337 Erratum to "Representative democracy and marginal rate progressive income taxation": [J. Public Economics, 87 (2003) 1137-1164]
by Carbonell-Nicolau, Oriol & Klor, Esteban F.
- 2339-2366 Representative democracy and marginal rate progressive income taxation
by Carbonell-Nicolau, Oriol & Klor, Esteban F.
- 2369-2396 Competition and the reform of incentive schemes in the regulated sector
by Boyer, Marcel & Laffont, Jean-Jacques
August 2003, Volume 87, Issue 7-8
- 1335-1352 Working in public and private firms
by Corneo, Giacomo & Rob, Rafael
- 1353-1381 Competition and the reform of incentive schemes in the regulated sector
by Boyer, Marcel
- 1383-1405 Political instability, corruption and policy formation: the case of environmental policy
by Fredriksson, Per G. & Svensson, Jakob
- 1407-1430 Bureaucratic corruption, environmental policy and inbound US FDI: theory and evidence
by Fredriksson, Per G. & List, John A. & Millimet, Daniel L.
- 1431-1452 Descriptive, prescriptive and second-best approaches to the control of global greenhouse gas emissions
by Shiell, Leslie
- 1453-1486 Self-regulation, taxation and public voluntary environmental agreements
by Lyon, Thomas P. & Maxwell, John W.
- 1487-1519 The effects of financial education in the workplace: evidence from a survey of households
by Bernheim, B. Douglas & Garrett, Daniel M.
- 1521-1537 Investments in human capital, wage uncertainty, and public policy
by Anderberg, Dan & Andersson, Fredrik
- 1539-1555 Human capital investment and globalization in extortionary states
by Andersson, Fredrik & Konrad, Kai A.
- 1557-1589 The impact of fiscal incentives on student disability rates
by Cullen, Julie Berry
- 1591-1616 Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion
by Kim, Youngse
- 1617-1640 Majority preference for subsidies over redistribution
by Austen-Smith, David
- 1641-1655 Unemployed immigrants and voter sentiment in the welfare state
by Epstein, Gil S. & Hillman, Arye L.
- 1657-1679 Inequality, segregation, and redistribution
by Bjorvatn, K. & Cappelen, A. W.
- 1681-1706 The dynamic implications of search discrimination
by Arcidiacono, Peter
- 1707-1718 A marginal cost of funds approach to multi-period public project evaluation: implications for the social discount rate
by Liu, Liqun
- 1719-1746 Imperfect competition, the marginal cost of public funds and public goods supply
by Lockwood, Ben
- 1747-1778 Measuring tax incidence: an application to mortgage provision in the UK
by Devereux, Michael P. & Lanot, Gauthier
- 1779-1799 Tax incentives and the demand for life insurance: evidence from Italy
by Jappelli, Tullio & Pistaferri, Luigi
- 1801-1824 A free press is bad news for corruption
by Brunetti, Aymo & Weder, Beatrice
- 1825-1835 Optimal debt, endogenous fertility, and human capital externalities in a model with altruistic bequests
by Zhang, Jie
May 2003, Volume 87, Issue 5-6
- 847-865 Economic versus political symmetry and the welfare concern with market integration and tax competition
by Kessler, Anke S. & Lulfesmann, Christoph & Myers, Gordon M.
- 867-882 Specific investments and the EU enlargement
by Wallner, Klaus
- 883-915 Intergovernmental grants as a tactical instrument: empirical evidence from Swedish municipalities
by Johansson, Eva
- 917-930 Vertical fiscal externalities in a federation
by Dahlby, Bev & Wilson, Leonard S.
- 931-955 Inequality and club formation
by Jaramillo, Fernando & Kempf, Hubert & Moizeau, Fabien
- 957-985 From welfare to work: does the neighborhood matter?
by van der Klaauw, Bas & van Ours, Jan C.
- 987-1012 Does immigration induce 'native flight' from public schools into private schools?
by Betts, Julian R. & Fairlie, Robert W.
- 1013-1024 Population mobility and transboundary environmental problems
by Hoel, Michael & Shapiro, Perry
- 1025-1060 Environmental risk and extended liability: The case of green technologies
by Dionne, Georges & Spaeter, Sandrine
- 1061-1090 Inequality aversion and the natural rate of subjective inequality
by Lambert, Peter J. & Millimet, Daniel L. & Slottje, Daniel
- 1091-1121 Is the political business cycle for real?
by Blomberg, S. Brock & Hess, Gregory D.
- 1123-1136 The role of taxes as automatic destabilizers in New Keynesian economics
by Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup
- 1137-1164 Representative democracy and marginal rate progressive income taxation
by Carbonell-Nicolau, Oriol & Klor, Esteban F.
- 1165-1177 Transfers to families with children as a principal-agent problem
by Cigno, Alessandro & Luporini, Annalisa & Pettini, Anna
- 1179-1198 Collective household labor supply: nonparticipation and income taxation
by Donni, Olivier
- 1199-1218 The retirement-consumption puzzle: a marital bargaining approach
by Lundberg, Shelly & Startza, Richard & Stillman, Steven
- 1219-1229 Bequest taxes, inter vivos gifts, and the bequest motive
by Page, Benjamin R.
- 1231-1258 The effect of marginal tax rates on income: a panel study of 'bracket creep'
by Saez, Emmanuel
- 1259-1290 Does 401(k) eligibility increase saving?: Evidence from propensity score subclassification
by Benjamin, Daniel J.
- 1291-1311 Generalised R-based and S-based taxes under uncertainty
by Bond, Stephen R. & Devereux, Michael P.
- 1313-1334 Lottery or waiting-line auction?
by Taylor, Grant A. & Tsui, Kevin K. K. & Zhu, Lijing
March 2003, Volume 87, Issue 3-4
- 387-426 Economic, political, and institutional determinants of public deficits
by Woo, Jaejoon
- 427-443 The dynamics of corruption with the ratchet effect
by Choi, Jay Pil & Thum, Marcel
- 445-466 Democracy, rent seeking, public spending and growth
by Mohtadi, Hamid & Roe, Terry L.
- 467-487 Taxation and growth with overlapping generations
by Yakita, Akira
- 489-513 Intergenerational transfers, production and income distribution
by Zilcha, Itzhak
- 515-538 On the dynamics of growth and fiscal policy with redistributive transfers
by Park, Hyun & Philippopoulos, Apostolis
- 539-565 To what extent do fiscal regimes equalize opportunities for income acquisition among citizens?
by Roemer, John E. & Aaberge, Rolf & Colombino, Ugo & Fritzell, Johan & Jenkins, Stephen P. & Lefranc, Arnaud & Marx, Ive & Page, Marianne & Pommer, Evert & Ruiz-Castillo, Javier
- 567-594 Affirmative action in a competitive economy
by Moro, Andrea & Norman, Peter
- 595-626 Voting under ignorance of job skills of unemployed: the overtaxation bias
by Laslier, Jean-Francois & Trannoy, Alain & Van Der Straeten, Karine
- 627-657 The informational value of sequential fundraising
by Vesterlund, Lise
- 659-679 Strategic information revelation in fundraising
by Bac, Mehmet & Bag, Parimal Kanti
- 681-701 Rebate versus matching: does how we subsidize charitable contributions matter?
by Eckel, Catherine C. & Grossman, Philip J.
- 703-727 Self-interest and public funding of education
by Soares, Jorge
- 729-737 Strategic quality choice and charter schools
by Cardon, James H.
- 739-771 Source-country social programs and the age composition of legal US immigrants
by Greenwood, Michael J. & McDowell, John M. & Wierman, Matt
- 773-797 Social security and migration with endogenous skill upgrading
by Casarico, Alessandra & Devillanova, Carlo
- 799-817 Public goods and the value of product quality regulations: the case of food safety
by Hamilton, Stephen F. & Sunding, David L. & Zilberman, David
- 819-846 Subsidizing public inputs
by Buckley, Neil & Mestelman, Stuart & Shehata, Mohamed
February 2003, Volume 87, Issue 2
- 233-251 Social security and endogenous fertility: pensions and child allowances as siamese twins
by van Groezen, Bas & Leers, Theo & Meijdam, Lex
- 253-281 How do contribution limits affect contributions to tax-preferred savings accounts?
by Milligan, Kevin
- 283-312 Government as a discriminating monopolist in the financial market: the case of China
by Gordon, Roger H. & Li, Wei
- 313-322 Environmental levies and distortionary taxation:: Pigou, taxation and pollution
by Metcalf, Gilbert E.
- 323-335 Health effects and optimal environmental taxes
by Williams III, Roberton C.
- 337-362 The participation decision versus the level of participation in an environmental treaty: a spatial probit analysis
by Murdoch, James C. & Sandler, Todd & Vijverberg, Wim P. M.
- 363-386 Optimal non-linear income taxation for reduction of envy
by Nishimura, Yukihiro
January 2003, Volume 87, Issue 1
- 5-38 Taxation and household portfolio composition: US evidence from the 1980s and 1990s
by Poterba, James M. & Samwick, Andrew A.
- 39-72 Withholding taxes or information exchange: the taxation of international interest flows
by Huizinga, Harry & Nielsen, Soren Bo
- 73-107 Repatriation taxes, repatriation strategies and multinational financial policy
by Altshuler, Rosanne & Grubert, Harry
- 109-127 The effect of the tax reform act of 1986 on the location of assets in financial services firms
by Altshuler, Rosanne & Hubbard, R. Glenn
- 129-155 The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons
by Feld, Lars P. & Kirchgassner, Gebhard
- 157-174 Why is the corporate tax rate lower than the personal tax rate?: The role of new firms
by Fuest, Clemens & Huber, Bernd & Nielsen, Soren B.
- 175-203 Tax policy, venture capital, and entrepreneurship
by Keuschnigg, Christian & Nielsen, Soren Bo
- 205-232 On the marginal source of investment funds
by Auerbach, Alan J. & Hassett, Kevin A.
December 2002, Volume 86, Issue 3
- 311-317 Public Finance Theory - Then and Now
by Diamond, Peter
- 319-326 The transformation of public economics research: 1970-2000
by Feldstein, Martin
- 327-334 Public economics yesterday, today and tomorrow
by Laffont, Jean-Jacques
- 335-339 Towards a dynamic public economics
by Stern, Nicholas
- 341-360 New perspectives on public finance: recent achievements and future challenges
by Stiglitz, Joseph E.
November 2002, Volume 86, Issue 2
- 155-189 School choice through relocation: evidence from the Washington, D.C. area
by Barrow, Lisa
- 191-222 Fragmented fiscal policy
by Perotti, Roberto & Kontopoulos, Yianos
- 223-242 Analyzing firm location decisions: is public intervention justified?
by Owens, Raymond E. & Sarte, Pierre-Daniel
- 243-262 Migration-proof Tiebout equilibrium: existence and asymptotic efficiency
by Conley, John P. & Konishi, Hideo
- 263-286 Regional redistribution and stabilization by the center in Canada, France, the UK and the US:: A reassessment and new tests
by Melitz, Jacques & Zumer, Frederic
- 287-306 Regional income redistribution and risk sharing: how does Italy compare in Europe?
by Decressin, Jorg
October 2002, Volume 86, Issue 1
- 1-27 Sharing the national cake in post reform New Zealand: income inequality trends in terms of income sources
by Podder, Nripesh & Chatterjee, Srikanta
- 29-46 Inducing human capital formation: migration as a substitute for subsidies
by Stark, Oded & Wang, Yong
- 47-69 Taking prices seriously in the measurement of inequality
by Pendakur, Krishna
- 71-97 Economic theory of spatial cost of living indices with application to Thailand
by Kakwani, Nanak & Hill, Robert J.
- 99-122 Progressivity comparisons
by Dardanoni, Valentino & Lambert, Peter J.
- 123-153 Regional poverty targeting in China
by Park, Albert & Wang, Sangui & Wu, Guobao
September 2002, Volume 85, Issue 3
- 301-332 The impact of parental income on early schooling transitions: A re-examination using data over three generations
by Maurin, Eric
- 333-362 Comparing the efficiency of alternative policies for reducing traffic congestion
by Parry, I. W. H.
- 363-384 Taxing average emissions to overcome the shutdown problem
by Liski, Matti
- 385-407 Imperfect observability of emissions and second-best emission and output taxes
by Cremer, Helmuth & Gahvari, Firouz
- 409-434 Combining price and quantity controls to mitigate global climate change
by Pizer, William A.
- 435-454 Prices versus quantities with incomplete enforcement
by Montero, Juan-Pablo
August 2002, Volume 85, Issue 2
- 149-166 Discounting an uncertain future
by Gollier, Christian
- 167-190 Tax burden and migration: a political economy theory and evidence
by Razin, Assaf & Sadka, Efraim & Swagel, Phillip
- 191-205 Delegation effects in representative democracies: do they foster extremism?
by Laussel, Didier
- 207-234 Who trusts others?
by Alesina, Alberto & La Ferrara, Eliana
- 235-273 Inequality and group participation: theory and evidence from rural Tanzania
by La Ferrara, Eliana
- 275-299 Social ties in a public good experiment
by van Dijk, Frans & Sonnemans, Joep & van Winden, Frans
July 2002, Volume 85, Issue 1
- 1-31 Do R&D tax credits work? Evidence from a panel of countries 1979-1997
by Bloom, Nick & Griffith, Rachel & Van Reenen, John
- 33-52 The effect of tax-based savings incentives on the self-employed
by Power, Laura & Rider, Mark
- 53-97 Optimal labour taxation and search
by Boone, Jan & Bovenberg, Lans
- 99-120 Consumer response to the Reagan tax cuts
by Souleles, Nicholas S.
- 121-148 Participation and investment decisions in a retirement plan: the influence of colleagues' choices
by Duflo, Esther & Saez, Emmanuel
June 2002, Volume 84, Issue 3
- 305-339 The effect of tax subsidies to employer-provided supplementary health insurance: evidence from Canada
by Finkelstein, Amy
- 341-356 Rotten parents
by Baland, Jean-Marie & Robinson, James A.
- 357-385 Delays in claiming social security benefits
by Coile, Courtney & Diamond, Peter & Gruber, Jonathan & Jousten, Alain
- 387-425 Working time regulation in a search economy with worker moral hazard
by Rocheteau, Guillaume
- 427-456 Exogenous targeting instruments as a solution to group moral hazards
by Spraggon, John
May 2002, Volume 84, Issue 2
- 151-151 ISPE Special Issue Introduction
by Cutler, David & Marchand, Maurice
- 153-173 Setting health plan premiums to ensure efficient quality in health care: minimum variance optimal risk adjustment
by Glazer, Jacob & McGuire, Thomas G.
- 175-197 Malpractice law and health care reform: optimal liability policy in an era of managed care
by Kessler, Daniel & McClellan, Mark
- 199-218 Quality and outside capacity in the provision of health services
by Bos, Dieter & De Fraja, Gianni
- 219-249 Cost sharing in health service provision: an empirical assessment of cost savings
by Chalkley, Martin & Malcomson, James M.
- 251-278 Equilibrium in competitive insurance markets with ex ante adverse selection and ex post moral hazard
by Jack, William
- 279-303 Financial crisis, health outcomes and ageing: Mexico in the 1980s and 1990s
by Cutler, David M. & Knaul, Felicia & Lozano, Rafael & Mendez, Oscar & Zurita, Beatriz
April 2002, Volume 84, Issue 1
- 1-32 The elasticity of taxable income: evidence and implications
by Gruber, Jon & Saez, Emmanuel
- 33-46 Flat rate taxes and inequality measurement
by Davies, James B. & Hoy, Michael
- 47-74 The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout
by Landsman, Wayne R. & Shackelford, Douglas A. & Yetman, Robert J.
- 75-90 Taxing family size and subsidizing child-specific commodities?
by Cigno, Alessandro & Pettini, Anna
- 91-112 The optimal elasticity of taxable income
by Slemrod, Joel & Kopczuk, Wojciech
- 113-150 Education, distributive justice, and adverse selection
by Fleurbaey, Marc & Gary-Bobo, Robert J. & Maguain, Denis
March 2002, Volume 83, Issue 3
- 307-324 Privatization benefits in Eastern Europe
by Claessens, Stijn & Djankov, Simeon
- 325-345 Decentralization and corruption: evidence across countries
by Fisman, Raymond & Gatti, Roberta
- 347-374 Are national pension systems efficient if labor is (im)perfectly mobile?
by Breyer, Friedrich & Kolmar, Martin
- 375-404 Do local officials know something we don't? Decentralization of targeted transfers in Albania
by Alderman, Harold
- 405-428 Public infrastructure investments, productivity and welfare in fixed geographic areas
by Haughwout, Andrew F.
- 429-456 Integration, agglomeration and the political economics of factor mobility
by Ottaviano, Gianmarco I. P. & Thisse, Jacques-Francois
February 2002, Volume 83, Issue 2
- 153-171 The approximation of efficient public good mechanisms by simple voting schemes
by Ledyard, John O. & Palfrey, Thomas R.
- 173-194 The incidence of income tax on wages and labour supply
by Bingley, Paul & Lanot, Gauthier
- 195-215 Tax-exempt investors and the asset allocation puzzle
by Mintz, Jack & Smart, Michael
- 217-230 The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes
by Saez, Emmanuel
- 231-254 Collusion-proof yardstick competition
by Tangeras, Thomas P.
- 255-276 Private costs and public benefits: unraveling the effects of altruism and noisy behavior
by Goeree, Jacob K. & Holt, Charles A. & Laury, Susan K.
- 277-291 Free riding and the provision of candy bars
by Haan, Marco & Kooreman, Peter
- 293-305 Non-paternalistic altruism and welfare economics
by Flores, Nicholas E.
January 2002, Volume 83, Issue 1
- 1-48 Ability tracking, school competition, and the distribution of educational benefits
by Epple, Dennis & Newlon, Elizabeth & Romano, Richard
- 49-82 School finance reform, the distribution of school spending, and the distribution of student test scores
by Card, David & Payne, A. Abigail
- 83-107 Individual preferences for political redistribution
by Corneo, Giacomo & Gruner, Hans Peter
- 109-152 Rent vouchers and the price of low-income housing
by Susin, Scott
December 2001, Volume 82, Issue 3
- 309-325 Legislative organization and government spending: cross-country evidence
by Bradbury, John Charles & Crain, W. Mark
- 327-347 Catching the agent on the wrong foot: ex post choice of monitoring
by Khalil, Fahad & Lawarree, Jacques
- 349-375 Inefficient equilibria in lobbying
by Kirchsteiger, Georg & Prat, Andrea
- 377-397 Can by-product lobbying firms compete?
by Pecorino, Paul
- 399-414 Privatization, public investment, and capital income taxation
by Huizinga, Harry & Nielsen, Soren Bo
- 415-429 Bidding for a group-specific public-good prize
by Baik, Kyung Hwan & Kim, In-Gyu & Na, Sunghyun
- 431-443 The taking of land: market value compensation should be paid
by Nosal, Ed
- 445-460 Ex ante free mobility, ex post immobility, and time consistency in a federal system
by Mitsui, Kiyoshi & Sato, Motohiro