| Production location of multinational firms under transfer pricing: The impact of the arm’s length principle H Kato, H Okoshi International tax and public finance 26, 835-871, 2019 | 17 | 2019 |
| Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing H Mukunoki, H Okoshi International Tax and Public Finance 28 (5), 1188-1210, 2021 | 15 | 2021 |
| Economic integration and agglomeration of multinational production with transfer pricing H Kato, H Okoshi International Economic Review 63 (3), 1325-1355, 2022 | 12 | 2022 |
| Rules of origin and consumer‐hurting free trade agreements H Mukunoki, H Okoshi The World Economy 44 (8), 2303-2318, 2021 | 10 | 2021 |
| Tax havens and cross-border licensing with transfer pricing regulation JP Choi, J Ishikawa, H Okoshi International Tax and Public Finance 31 (2), 333-366, 2024 | 8 | 2024 |
| Tax havens and cross-border licensing JP Choi, J Ishikawa, H Okoshi RIETI, 2019 | 7 | 2019 |
| Transfer pricing of intangible assets with the arm’s length principle JP Choi, J Ishikawa, H Okoshi VoxEU. org 27, 2020 | 6 | 2020 |
| Backfired deregulation of foreign ownership restrictions under fiscal competition for foreign direct investment H Okoshi, K Thar Research Institute of Economy, Trade and Industry (RIETI), 2023 | 2 | 2023 |
| Profit-splitting rules and the taxation of multinational digital platforms: Comparing strategies JP Choi, J Ishikawa, H Okoshi, T Tørsløv, L Wier, G Zucman, B Lockwood VoxEU. org, 2020 | 2 | 2020 |
| Together or Apart? Eco-Friendly Location Under Fiscal Competition K Higashida, H Okoshi Eco-Friendly Location Under Fiscal Competition, 2024 | 1 | 2024 |
| Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals H Mukunoki, H Okoshi Review of International Economics, 2021 | 1 | 2021 |
| Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle H Okoshi Research Institute of Economy, Trade and Industry (RIETI), 2021 | 1 | 2021 |
| Tax Reform on Monopoly Platformer in Borderless Economy: The Incidence on Prices and Efficiency Consequences S Morita, Y Nishimura, H Okoshi Osaka University, Graduate School of Economics Discussion Papers in …, 2025 | | 2025 |
| Beneficial Fiscal Competition for Foreign Direct Investment: Transport Infrastructure and Economic Integration S Morita, H Okoshi | | 2024 |
| Attractive target for tax avoidance: trade liberalization and entry mode H Okoshi International Tax and Public Finance, 1-33, 2024 | | 2024 |
| Keep Your Friends Close and Your Enemies Closer: Network externality and tax competition H Okoshi, H Mukunoki Research Institute of Economy, Trade and Industry (RIETI), 2024 | | 2024 |
| Negotiation for Transfer Prices under the Arm's Length Principle H Okoshi Research Institute of Economy, Trade and Industry (RIETI), 2024 | | 2024 |
| Antidumping on Tax-induced Dumping H Mukunoki, H Okoshi Research Institute of Economy, Trade and Industry (RIETI), 2022 | | 2022 |
| Online Appendix to “Economic Integration and Agglomeration of Multinational Production with Transfer Pricing” H Kato, H Okoshi | | 2022 |
| Quality upgrading for tax avoidance H Okoshi | | 2021 |