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
2023 - 2025 Multinationals' motives of research and development for tax avoidance: From the perspectives of international tax policies
2020 - 2023 Studies on the interaction between transfer pricing of multinationals and trade policies
2020 - 2022 Analyses on Multinationals' Tax Avoidance and the Arm's Length Principle: Viewpoints from Product Differentiation
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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
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)
