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J-GLOBAL ID:202001002364053478   Update date: Apr. 01, 2025

Okoshi Hirofumi

Okoshi Hirofumi
Affiliation and department:
Job title: Associate Professor
Homepage URL  (1): http://hirofumi-okoshi.net/
Research field  (1): Economic policy
Research keywords  (3): Transfer Pricing ,  Trade Policy ,  International Taxation
Research theme for competitive and other funds  (8):
  • 2022 - 2026 多国籍企業の行動と課税に関する理論・実証分析
  • 2024 - 2026 Multinational enterpises' tax avoidance behavior and transfer pricing regulation in two-sided market
  • 2023 - 2026 International Trade and Trade Policies in Two-sided Markets
  • 2022 - 2026 Analysises on Tax Competition under Diversified Economic Integration: Interlink between Economic Integration
  • 2024 - 2025 Fiscal Competition for Firms: Views from Public Infrastructure and Globalization
Show all
Papers (16):
  • Hiroshi Mukunoki, Hirofumi Okoshi, Dirk Schindler. Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment. RIETI Discussion Paper Series. 2025. 25-E-032
  • Keisaku Higashida, Hirofumi Okoshi. Eco-friendly location under fiscal competition. International Tax and Public Finance. 2025
  • Shigeo Morita, Yukihiro Nishimura, Hirofumi Okoshi. Tax reform on monopoly platformer in borderless economy: The incidence on prices and efficiency consequences. Discussion Papers In Economics And Business. 2025. 25-02
  • Hiroshi Mukunoki, Hirofumi Okoshi. Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals. Review of International Economics. 2025
  • Shigeo Morita, Hirofumi Okoshi. Beneficial fiscal competition for foreign direct investment: Transport infrastructure and economic integration. Okayama University Discussion Paper Series. 2024. I-120
more...
Lectures and oral presentations  (38):
  • Keep your friends close and your enemies closer: Network externality and tax competition
    (Dutch Workshop on Corporate Taxation 2024)
  • Beneficial Fiscal Competition for Foreign Direct Investment: Transport Infrastructure and Economic Integration
    (IIPF 80th Annual Congres 2024)
  • Together or apart? Eco-friendly location under fiscal competition
    (Asia Pacific Trade Seminars (APTS) 2024 2024)
  • Tax Avoidance in Digital Economy: Network Externalities and Transfer Pricing Regulations
    (PET 2024 International Conference on Public Economic Theory 2024)
  • Innovation for tax avoidance: Product differentiation and the arm's length principle
    (3rd Dutch Workshop on Corporate Taxation 2023)
more...
Education (3):
  • 2017 - 2020 University of Munich Munich Graduate School of Economics
  • 2013 - 2015 Hitotsubashi University Graduate School of Economics Applied Economics Area
  • 2010 - 2013 Gakushuin University Faculty of Economics Department of Economics
Professional career (3):
  • Ph.D. in Economics (University of Munich)
  • 修士(経済学) (一橋大学大学院)
  • 学士(経済学) (学習院大学)
Work history (3):
  • 2025/04 - 現在 Okayama University Graduate School of Humanities and Social Sciences Associate Professor
  • 2020/04 - 2025/03 Okayama University Graduate School of Humanities and Social Sciences Senior assistant professor
  • 2023/03 - 2025/02 Erasmus University Rotterdam Erasmus School of Economics Visiting Professor
Committee career (2):
  • 2025/01 - 現在 Journal of Economics and Statistics (Jahrbücher für Nationalökonomie und Statistik) Editorial board member
  • 2024/02 - 2024/08 International Institute of Public Finance Scientific committee of the 80th annual congress of IIPF
Association Membership(s) (2):
International Institute of Public Finance ,  Japan Society of International Economics
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