Hiroshi Aiura, Toshiki Kodera. Location-price competition with freight absorption pricing in a data sharing economy. SN Business & Economics. 2023
Hiroshi Aiura, Hikaru Ogawa. Does e-commerce ease or intensify tax competition? Destination principle versus origin principle. International Tax and Public Finance. 2023
Hiroshi Aiura, Hikaru Ogawa. Indirect taxes in a cross-border shopping model: a monopolistic competition approach. JOURNAL OF ECONOMICS. 2019. 128. 2. 147-175