Hiro Okoshi
Curriculum Vitae

Tsushima-naka 3-1-1, Kita-ku
Okayama, 700-8530, Japan
T +81 86 251 7525
B hirofumi.okoshi1@gmail.com
Í http: // hirofumi-okoshi. net/
Full Name: Hirofumi Okoshi

Employment, Affiliation, and Research Visit
2025(Feb.) Visiting Professor, Erasmus University Rotterdam.
2023(Mar.)– Hosted by Professor Dirk Schindler
Now Senior Assistant Professor, Okayama University.
2020(Apr.)– Graduate School of Humanities and Social Sciences
2019(Apr.) Visiting Scholar, Gakushuin University.
2019(Mar.)– Hosted by Professor Hiroshi Mukunoki

Education
2020(Jul.) Ph.D in Economics (Dr. oec. publ.), University of Munich.
Munich Graduate School of Economics{ Dissertation
Transfer Pricing: Interaction with Multinationals’ Location, Export and R&D Choices{ Committee
Professor Andreas Haufler (Main Supervisor)
Professor Carsten Eckel
Professor Dominika Langenmayr

2015(Mar.) M.A. in Economics, Hitotsubashi University.
Graduate School of Economics{ Committee
Professor Jota Ishikawa (Main Supervisor)
Professor Taiji Furusawa

2013(Mar.) B.A. in Economics, Gakushuin University, (Early Graduation).
Faculty of Economics

Research Interests- International Taxation- Trade Policy- Research and Development- Tax Avoidance- Fiscal Competition- Digitization

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Research Papers
Publications
1. “Attractive target for tax avoidance: Trade liberalization and entry mode”, International Taxand Public Finance, forthcoming
2. “Tax haven and cross-border licensing with transfer pricing regulation"(with Jay Pil Choi andJota Ishikawa), International Tax and Public Finance, 31(2), 2024, 333-366
3. “Economic integration and agglomeration on multinational production with transfer price” (withHayato Kato), International Economic Review, 63(3), 2022, 1325 – 1355
4. “Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing” (with HiroshiMukunoki), International Tax and Public Finance, 28(5), 2021, 1188 – 1210
5. “Rules of origin and consumer-hurting free trade agreements” (with Hiroshi Mukunoki), TheWorld Economy, 44(8), 2021, 2303 – 2318
6. “Production location of multinationals under transfer pricing: The impact of arm’s length principle”(with Hayato Kato), International Tax and Public Finance, 26(4), 2019, 835 – 871
Working Papers
1. “Wake not a sleeping lion: Free trade agreements and decision rights in multinationals" (withHiroshi Mukunoki), RIETI Discussion Paper Series 21-E-036, 2021
2. “Innovation for tax avoidance: Product differentiation and the arm’s length principle", RIETI
Discussion Paper Series 21-E-038, 2021
3. “Transfer pricing as tax-induced dumping: The arm’s length principle and antidumping" (withHiroshi Mukunoki), RIETI Discussion Paper Series 22-E-063, 2022
4. “Backfired deregulation of foreign ownership restriction under fiscal competition for foreign directinvestment” (with Thar Kyi-Kyi), RIETI Discussion Paper Series 23-E-059, 2023
5. “Keep your friends close and your enemies closer: Network externality and tax competition” (withHiroshi Mukunoki), RIETI Discussion Paper Series 24-E-024, 2024
6. “Negotiation for tax avoidance under the arm’s length princple”, RIETI Discussion Paper Series
24-E-026, 2024
Work in Progress
1. “Together or apart? Eco-friendly location under fiscal competition” (with Keisaku Higashida)
2. “Better safe than sorry: Economic integration and transport infrastructure under fiscal competition”(with Shigeo Morita)
3. “Tax avoidance in digital economy: Network externality and transfer pricing regulations” (withHiroshi Mukunoki)

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Presenter2023 Dutch Workshop on Corporate Taxation, Tax and Customs Museum Rotterdam, (Oct.).
ETSG 24th Annual Congress, University of Surrey, (Sep.)
IIPF 79th Congress, Utah State University, (Aug.)The KVS New Paper Sessions, Leiden University, (Jun.)
Brown bag Seminar, Erasmus University Rotterdam, (May. and Oct.)SOPE 2023, Online, (Mar.)
Seminar @ Musashi University, Musashi University, (Jan.)JSIE Kansai, Osaka, (Jan.)

2022 KIEA Winter Conference, Seoul University, (Dec.).
Seminar @ Kyoto University, Kyoto University, (Nov.)
Seminar @ Fukuoka University, Fukuoka University, (Oct.)
Seminar @ Okayama University, Okayama University, (Jul.)2021 80th Annual Meeting of the JSIE, University of Tokyo, (Oct.).
ETSG 22nd Annual Congress, University of Ghent, (Sep.)
48th EARIE Annual Conference, University of Bergen, (Aug.)IIPF 77th Congress, University of Iceland, (Aug.)

2020 JSIE Kansai, Nagoya University, (Dec.).
79th Annual Meeting of the JSIE, Kyushu University, (Oct.)IIPF 76th Congress, University of Iceland, (Aug.)International Economics Seminar, Osaka University, (Feb.)
Ph.D. Seminar (Public Economics), University of Munich, (Jan.)2019 JSIE Kanto, Nihon University, (Dec.).
ETSG 21st Annual Congress, University of Bern, (Sep.)
ERSA 59th Congress, University of Lyon, (Aug.)IIPF 75th Congress, University of Glasgow, (Aug.)SWET 2019, Otaru University of Commerce, (Aug.)PET 2019, University of Strasbourg, (Jul.)
International Trade and Investment Workshop, Hitotsubashi University, (Jul.)
APTS 2019, University of Tokyo, (Jun.)
Munich Young Economists’ Meeting 2019, Kochelsee, (Jun.)
Ph.D. Seminar (Public Economics), University of Munich, (Jan. and Jul)2018 EDGE Jamboree, University of Munich, (Sep.).
IIPF 74th Congress, University of Tampere, (Aug.)GEP 17th Annual Postgraduate Conference, University of Nottingham, (Apr.)
CES ifo Public Economic Seminar, University of Munich, (Feb. and Jun)

2017 JSIE Kanto, Nihon University, (May.).
Hitotsubashi-Sogang Trade Workshop, Hitotsubashi University, (Feb.)

Discussant2024 “International transfers of green technology and carbon mitigation outcome”.
by Dr. Haitao Cheng (JSIE Kansai)

2023 “A New Approach to Evaluating the Welfare Effects of Decentralized Policies”.
by Dr. Tidiane Ly (IIPF 79th Congress)

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2021 “Anthropogeography and Taxation”.
by Professor Mohammed Mardan (IIPF 77th Congress)“Unemployment, Fiscal Competition, and the Composition of Public Expenditure”.
by Mr. Yuya Kikuchi (JSIE Kansai-Chubu)

2020 “Corporate Taxation and the Distribution of Income”.
by Professor James R. Hines Jr. (IIPF 76th Congress)2019 “Optimal FDI Policy in the Economy with Infrastructure Goods”.
by Professor Yukio Karasawa-Ohtashiro (ERSA 59th Congress)“Aligning Profit Taxation with Value Creation”.
by Professor Wolfram F. Richter (IIPF 75th Congress)

2018 “Multinationals’ Income Shifting under Losses and Its Implication”.
by Professor Dirk Schindler (IIPF 74th Congress)2017 “Firm-level Employment and Trade Liberalization”.
by Professor Miaojie Yu (WITS 2017)2016 “Comparative Advantage and International Risk Sharing: Together at Last”.
by Project Assistant Professor Konstantin Kucheryavyy (SWET 2016)“Pre-trial Settlement with Imperfect Private Monitoring”.
by Professor Jee-Hyeong Park, (WITS 2016)2015 “You are Judged by the Company You Keep: Reputation Leverage in VerticallyRelated Markets”.
by Professor Jay Pil Choi (SWET 2015)“Illegal Immigration, Unemployment, and Multiple Host Countries”.
by Associate Professor Kaz Miyagiwa (WITS 2015)2014 “Costly Imitation, Trade in Imitated Products, and Optimal Patent Breadths”.
by Professor Keisaku Higashida (WITS 2014)

Organization of Conferences & Workshops
2024
2023
2023
202220212021
2019

IIPF 80th congress (Scientific committee)
Dutch Workshop on Corporate Taxation (Co-organizer)
Symposium of Public Economics 2023 (Co-organizer)
Symposium of Public Economics 2022 (Programme Committee Member)International Seminar: Policies on MNEs’ R&D Activities (Main Organizer)
Symposium of Public Economics 2021 (Programme Committee Member)
Munich Young Economists’ Meeting (Programme Committee Member)Internal Seminar at Okayama University (OU Economics Seminars)
2023 Speakers: Keisaku Higashida (Kwansei Gakuin University), Jota Ishikawa (GakushuinUniversity), Hiroshi Kumanomido (University of Munich), Tadashi Morita (KindaiUniversity), Kazutaka Takechi (Hosei University)
2022 Speakers: Keita Kamei (Seinan Gakuin University), Kozo Kiyota (Keio University),
Hiroshi Mukunoki (Gakushuin University), Strelchenko Olga (Kobe InternationalUniversity), Kenta Yamanouchi (Kagawa University)
2021 Speaker: Yukiko Sawada (Ryukoku University)

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Scholarship and Research Grant
Principal Investigator
2024–2025 Grant-in-aid (Young Researcher), (Japan Finance Organization for Municipalities).
Title of Research Project: “Fiscal Competition for Foreign Firms: A Viewpoint from Public
Infrastructure and Globalization”

2024–2026 Grant-in-aid (Research activity), (Zengin Foundation).
Title of Research Project: “Multinationals’ Tax Avoidance and Transfer Pricing Regulation
in a Two-sided Market”

2023–2025 Overseas Research Fellowships, (JSPS).
Title of Research Project: “Multinationals’ Motives of Research and Development for Tax
Avoidance: From the Perspectives of International Tax Policies”

2022–2026 Grants-in-Aid for Scientific Research, (JSPS), Early-Career Scientists.
Title of Research Project: “Analysises on Tax Competition under Diversified Economic
Integration: Interlink between Economic Integration” (Project Number: 22K13390)

2020–2022 Grants-in-Aid for Scientific Research, (JSPS), Research Activity Start-up.
Title of Research Project: “Analyses on Multinationals’ Tax Avoidance and the Arm’s
Length Principle: Viewpoint from Product Differentiation” (Project Number: 20K22122)

Co-Investigator and Scholarship
2023–2026 Grants-in-Aid for Scientific Research, (JSPS), Scientific Research C.
Title of Research Project: “Research on Trade policies and Its Effects in Two-sided Markets”(Principle Investigator: Hiroshi Mukunoki: 23K01357)

2023–2025 RIETI Project Member, (Principle Investigator: Jota Ishikawa).
Title of Research Project: “Economic Policy Issues in the Global Economy”

2022–2026 Grants-in-Aid for Scientific Research, (JSPS), Scientific Research B.
Title of Research Project: “Theoretical and Empirical Analysis on Multinationals’ Behaviorand Taxation” (Principle Investigator: Yukihiro Nishimura: 22H00855)

2020–2023 Grants-in-Aid for Scientific Research, (JSPS), Scientific Research C.
Title of Research Project: “Studies on the Interaction between Transfer Pricing of Multinationals and Trade Policies” (Principle Investigator: Hiroshi Mukunoki: 20K01659)

2020–2022 RIETI Project Member, (Principle Investigator: Jota Ishikawa).
Title of Research Project: “Economic Policy Issues in the Global Economy”

2017–2020 Ph.D. Scholarship @ LMU Munich, (German Research Foundation).
Title of Programme: GRK1928 “Microeconomics Determinants of Labor Productivity”

Refereeing
Bulletin of Economic Research, International Economic Review, International Journal of Economic
Theory, International Tax and Public Finance (5), Journal of Internatinoal Trade & Economic
Development, Journal of Public Economic Theory (2), Macroeconomic Dynamics, Scottisch
Journal of Political Economy

Teaching
Current position

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2020 – Now Okayama University.
{ International Economics, (Undergraduate & Graduate)- Elected as one of the best online lectures by students’ evaluation in 2021
{ Bachelor Seminar, (Undergraduate){ Introductory Bachelor Seminar, (Undergraduate)

Past position
2018–2020 University of Munich, (TA as Ph.D. student).
{ Master Seminar: The Taxation of Multinational Firms- (by Prof. Andreas Haufler and Dr. Ulrich Glogowsky), Mar. 2019 – Aug. 2019
{ Managerial Economics I: Tutorial (Microeconomics for Master students in Business)- (by Dr. Martin Watzinger) Oct. 2018 – Feb.2019{ Bachelor Seminar: International Trade, Productivity and Inequality- (by Dr. Davide Suverato), Mar. 2018 – Aug. 2018

Part-time Lecturer
2020 – 2023 Gakushuin University.
{ Taxation (Apr. 2021 – Aug. 2021){ Reading of Foreign Books (Sep. 2020 – Mar. 2021, Apr. 2022 – Aug. 2022){ International Trade (Sep. 2022 – Feb. 2023)

Supervision for graduate students{ Doctoral students- Thar Kyi-Kyi: Apr.2021–Now

Languages
Japanese Naitive
English Fluent
German Basic

CERP level: C1

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