Okoshi Hirofumi 大越裕史

Researcher Number	90880295
Other IDs
Affiliation (Current)	2025: 岡山大学, 社会文化科学学域, 准教授
Affiliation (based on the past Project Information) *help	2025: 岡山大学, 社会文化科学学域, 准教授 2021 – 2024: 岡山大学, 社会文化科学学域, 講師 2020: 岡山大学, 社会文化科学研究科, 講師
Review Section/Research Field	Principal Investigator Basic Section 07040:Economic policy-related / 0107:Economics, business administration, and related fields Except Principal Investigator Basic Section 07040:Economic policy-related / Basic Section 07050:Public economics and labor economics-related
Keywords	Principal Investigator デジタル化 / 移転価格 / オンライン市場 / 国際課税 / 租税回避 / 外国資本規制 / 経済統合 / 多国籍企業 / 租税競争 / 企業立地 / 研究開発投資 / 製品差別化 / 独立企業間価格原則 … More Except Principal Investigator … More 多国籍企業 / 租税競争 / 貿易政策 / 移転価格 / 両面市場 / 国際貿易 / ネットワーク効果 / 直接投資 / グローバルミニマム税 / 公的資金の限界費用 / パンデミック / 税務執行 / 利益移転 / 経済厚生 / 利益還流 / 最適課税 / 間接直接投資 / 税制改革 / 関税 / 地域貿易協定 / 他国籍企業 / 権限委譲 / 原産地規則 / 移転価格操作 / アンチダンピング / 自由貿易協定 Less

Transformaton of Globalization and International TaxationPrincipal Investigator
- Principal Investigator
  
  大越裕史
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07040:Economic policy-related
- Research Institution
  Okayama University
International Trade and Trade Policies in Two-sided Markets
- Principal Investigator
  
  椋寛
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07040:Economic policy-related
- Research Institution
  Gakushuin University
Analyses on Tax Competition under Diversified Economic Integration: Interlink between Several IntegrationsPrincipal Investigator
- Principal Investigator
  
  大越裕史
- Project Period (FY)
  2022 – 2025
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07040:Economic policy-related
- Research Institution
  Okayama University
多国籍企業の行動と課税に関する理論・実証分析
- Principal Investigator
  
  西村幸浩
- Project Period (FY)
  2022 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07050:Public economics and labor economics-related
- Research Institution
  Osaka University
Analyses on Multinationals' Tax Avoidance and the Arm's Length Principle: Viewpoints from Product DifferentiationPrincipal Investigator
- Principal Investigator
  
  Okoshi Hirofumi
- Project Period (FY)
  2020 – 2022
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Review Section
  
  0107:Economics, business administration, and related fields
- Research Institution
  Okayama University
Studies on the interaction between transfer pricing of multinationals and trade policies
- Principal Investigator
  
  Mukunoki Hiroshi
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07040:Economic policy-related
- Research Institution
  Gakushuin University

All 2024 2023 2022 2021

All Journal Article Presentation

[Journal Article] Keep Your Friends Close and Your Enemies Closer: Network externality and tax competition2024
- Author(s)
  Mukunoki Hiroshi and Okoshi Hirofumi
- Journal Title
  
  RIETI Disucussion Paper
  
  Volume: 24-E-024 Pages: 1-38
- Open Access
- Data Source
  KAKENHI-PROJECT-23K01357
[Journal Article] Keep your friends close and your enemies closer: Network externality and tax competition2024
- Author(s)
  椋寛、大越裕史
- Journal Title
  
  RIETI Discussion Paper Series
  
  Volume: 24-E-024 Pages: 1-40
- Open Access
- Data Source
  KAKENHI-PROJECT-22K13390
[Journal Article] Backfired deregulation of foreign ownership restrictions under fiscal competition for foreign direct investment2023
- Author(s)
  大越裕史、チーチーター
- Journal Title
  
  RIETI Discussion Paper Series
  
  Volume: 23-E-059 Pages: 1-31
- Open Access
- Data Source
  KAKENHI-PROJECT-22K13390
[Journal Article] Tax Havens and Cross-border Licensing with Transfer Pricing Regulation2023
- Author(s)
  Jay Pil Choi, Jota Ishikawa and Hirofumi Okoshi
- Journal Title
  
  International Tax and Public Finance
  
  Volume: - Issue: 2 Pages: 333-366
- DOI
  10.1007/s10797-022-09770-w
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K21741, KAKENHI-PROJECT-17H00986, KAKENHI-PROJECT-19H00594, KAKENHI-PROJECT-23K22126
[Journal Article] Economic Integration and Agglomeration of Multinational Production with Transfer Pricing2022
- Author(s)
  Kato Hayato、Okoshi Hirofumi
- Journal Title
  
  International Economic Review
  
  Volume: In press Issue: 3 Pages: 1325-1355
- DOI
  10.1111/iere.12569
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K13693, KAKENHI-PROJECT-20K22122, KAKENHI-PROJECT-23K22126
[Journal Article] Economic Integration and Agglomeration of Multinational Production with Transfer Pricing2021
- Author(s)
  Hayato Kato, Hirofumi Okoshi
- Journal Title
  
  Discussion Papers In Economics And Business
  
  Volume: 20-19 Pages: 1-65
- Open Access
- Data Source
  KAKENHI-PROJECT-20K22122
[Journal Article] Innovation for Tax Avoidance: Product Differentiation and the Arm’s Length Principle2021
- Author(s)
  Hirofumi Okoshi
- Journal Title
  
  RIETI Discussion Paper Series
  
  Volume: 21-E-038 Pages: 1-31
- Open Access
- Data Source
  KAKENHI-PROJECT-20K22122
[Journal Article] Tariff elimination versus tax avoidance: free trade agreements and transfer pricing2021
- Author(s)
  Mukunoki Hiroshi、Okoshi Hirofumi
- Journal Title
  
  International Tax and Public Finance
  
  Volume: 28 Issue: 5 Pages: 1188-1210
- DOI
  10.1007/s10797-021-09689-8
- NAID
  120007163668
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K01659
[Journal Article] Rules of origin and consumer‐hurting free trade agreements*2021
- Author(s)
  Mukunoki Hiroshi、Okoshi Hirofumi
- Journal Title
  
  The World Economy
  
  Volume: forthcoming Issue: 8 Pages: 1-15
- DOI
  10.1111/twec.13097
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K01659, KAKENHI-PROJECT-17K03706, KAKENHI-PROJECT-19H00594
[Presentation] Keep your friends close and your enemies closer: Network externality and tax competition2023
- Author(s)
  大越裕史
- Organizer
  The KVS New Paper Sessions
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K13390
[Presentation] Keep your friends close and your enemies closer: Network externality and tax competition2023
- Author(s)
  大越裕史
- Organizer
  IIPF 79th Annual conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K13390
[Presentation] Keep Your Friends Close and Your Enemies Closer: Network Externality and Tax Competition2023
- Author(s)
  Hirofumi Okoshi
- Organizer
  The KVS New Paper Sessions
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Fiscal competition for FDI under foreign ownership regulation2023
- Author(s)
  大越裕史
- Organizer
  日本国際経済学会関西部会
- Data Source
  KAKENHI-PROJECT-22K13390
[Presentation] Keep your friends close and your enemies closer2023
- Author(s)
  Hiroshi Mukunoki and Hirofumi Okoshi
- Organizer
  2023 Symposium of Public Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Antidumping on tax-induced dumping2023
- Author(s)
  Hiroshi Mukunoki and Hirofumi Okoshi
- Organizer
  European Trade Study Group 2023 Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Innovation for tax avoidance: Product differentiation and the arm's length principle2023
- Author(s)
  Hirofumi Okoshi
- Organizer
  3rd Dutch Workshop on Corporate Taxation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Keep your friends close and your enemies closer: Network externality and tax competition2023
- Author(s)
  Hirofumi Okoshi
- Organizer
  IIPF 79th Annual Congres
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Fiscal Competition for FDI under Foreign Ownership Regulation2023
- Author(s)
  Hirofumi Okoshi
- Organizer
  日本国際経済学会
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Transfer Pricing as Tax-induced Dumping: The Arm’s Length Principle and Antidumping2023
- Author(s)
  Hirofumi Okoshi
- Organizer
  Brown Bag Seminars, General Economics, Erasmus University of Rotterdam
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Keep Your Friends Close and Your Enemies Closer: Network Externality and Tax Competition2023
- Author(s)
  Hirofumi Okoshi
- Organizer
  Brown Bag Seminars, General Economics, Erasmus University of Rotterdam
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Keep Your Friends Close and Your Enemies Closer2023
- Author(s)
  Hirofumi Okoshi
- Organizer
  武蔵大学武蔵経済セミナー
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Innovation for Tax Avoidance: Product Differentiaton and the Arm's Length Principle2022
- Author(s)
  大越裕史
- Organizer
  第三十回産業組織・競争政策研究会
- Data Source
  KAKENHI-PROJECT-20K22122
[Presentation] Keep Your Friends Close and Your Enemies Closer2022
- Author(s)
  大越裕史
- Organizer
  KIER 共同研究プロジェクト「政策的不確実性と国際経済」研究会
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Innovation for tax avoidance: Product differentiation and the arm's length principle2022
- Author(s)
  大越裕史
- Organizer
  岡山大学現代経済セミナー
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Keep Your Friends Close and Your Enemies Closer2022
- Author(s)
  大越裕史
- Organizer
  京都大学セミナー
- Data Source
  KAKENHI-PROJECT-23K22126
[Presentation] Antidumping on Tax-induced Dumping2022
- Author(s)
  大越裕史
- Organizer
  Korea International Economic Association (KIEA)
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K01659
[Presentation] Innovation for Tax Avoidance: Product Differentiation and the Arm’s Length Principle2021
- Author(s)
  Hirofumi Okoshi
- Organizer
  EARIE 48th Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K22122
[Presentation] Quality Upgrading for Tax Avoidance2021
- Author(s)
  Hirofumi Okoshi
- Organizer
  日本国際経済学会　80回全国大会
- Data Source
  KAKENHI-PROJECT-20K22122
[Presentation] Quality Upgrading for Tax Avoidance2021
- Author(s)
  Hirofumi okoshi
- Organizer
  ETSG 2021 22nd Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K22122
[Presentation] Quality Upgrading for Tax Avoidance2021
- Author(s)
  Hirofumi Okoshi
- Organizer
  IIPF 77th Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K22122

1. Mukunoki Hiroshi (90365065)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
2. 西村幸浩 (90345471)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. 森田薫夫 (00802737)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. 清田耕造 (10306863)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. 長谷川誠 (50722542)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 高松慶裕 (90454016)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 森田忠士 (50635175)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 石川城太 (80240761)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
9. 加藤隼人

# of Collaborated Projects: 0 results

# of Collaborated Products: 1 results

Okoshi Hirofumi 大越 裕史

Research Projects

Research Products

Co-Researchers

Transformaton of Globalization and International TaxationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

International Trade and Trade Policies in Two-sided Markets

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Analyses on Tax Competition under Diversified Economic Integration: Interlink between Several IntegrationsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

多国籍企業の行動と課税に関する理論・実証分析

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Analyses on Multinationals' Tax Avoidance and the Arm's Length Principle: Viewpoints from Product DifferentiationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Studies on the interaction between transfer pricing of multinationals and trade policies

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

[Journal Article] Keep Your Friends Close and Your Enemies Closer: Network externality and tax competition2024

Author(s)

Journal Title

Data Source

[Journal Article] Keep your friends close and your enemies closer: Network externality and tax competition2024

Author(s)

Journal Title

Data Source

[Journal Article] Backfired deregulation of foreign ownership restrictions under fiscal competition for foreign direct investment2023

Author(s)

Journal Title

Data Source

[Journal Article] Tax Havens and Cross-border Licensing with Transfer Pricing Regulation2023

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Economic Integration and Agglomeration of Multinational Production with Transfer Pricing2022

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Economic Integration and Agglomeration of Multinational Production with Transfer Pricing2021

Author(s)

Journal Title

Data Source

[Journal Article] Innovation for Tax Avoidance: Product Differentiation and the Arm’s Length Principle2021

Author(s)

Journal Title

Data Source

[Journal Article] Tariff elimination versus tax avoidance: free trade agreements and transfer pricing2021

Author(s)

Journal Title

DOI

NAID

Data Source

[Journal Article] Rules of origin and consumer‐hurting free trade agreements*2021

Author(s)

Journal Title

DOI

Okoshi Hirofumi 大越裕史