Hirofumi Okoshi. Attractive target for tax avoidance: trade liberalization and entry mode. International Tax and Public Finance. 2024
大越裕史. Negotiation for transfer prices under the arm's length principle. RIETIディスカッションペーパーシリーズ. 2024. 24-E-026
大越裕史, 椋寛. Keep your friends close and your enemies closer: Network externality and tax competition. RIETIディスカッションペーパーシリーズ. 2024. 24-E-024
大越裕史, チーチーター. Backfired Deregulation of Foreign Ownership Restrictions under Fiscal Competition for Foreign Direct Investment. RIETIディスカッションペーパーシリーズ. 2023
Jay Pil Choi, Jota Ishikawa, Hirofumi Okoshi. Tax havens and cross-border licensing with transfer pricing regulation. International Tax and Public Finance. 2022. 31. 2. 333-366