Hirofumi Okoshi

Attractive target for tax avoidance: trade liberalization and entry mode 

International Tax and Public Finance, Mar 11, 2024  Peer-reviewedLead authorCorresponding author

Backfired Deregulation of Foreign Ownership Restrictions under Fiscal Competition for Foreign Direct Investment 

RIETI Discussion Paper Series, Aug, 2023  Corresponding author

Tax havens and cross-border licensing with transfer pricing regulation 

International Tax and Public Finance, 31(2) 333-366, Dec 6, 2022  Peer-reviewed

ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING 

International Economic Review, Aug, 2022  Peer-reviewed

Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing 

International Tax and Public Finance, 28(5) 1188-1210, Oct, 2021  Peer-reviewedCorresponding author

Rules of origin and consumer-hurting free trade agreement 

The World Economy, 44(8) 2303-2328, Aug, 2021  Peer-reviewedCorresponding author

Wake not a sleeping lion: Free trade agreements and decision rights in multinationals 

RIETI Discussion Paper Series, 21-E-036, Apr, 2021  

Production location of multinational firms under transfer pricing: The impact of the arm's length principle 

International Tax and Public Finance, 26(4) 835-871, Aug, 2019  Peer-reviewed