International Tax and Public Finance 28(5) 1188-1210 2021年10月 [査読有り]
<title>Abstract</title>We explore the new roles of rules of origin (ROO) when multinational enterprises (MNEs) manipulate their transfer prices to avoid a high corporate tax. The ROO under a free trade agreement (FTA) require exporters to identify...
The World Bank Economic Review 33(3) 643-660 2019年10月 [査読有り]
<title>Abstract</title>
We examine the impact of free trade agreement (FTA) use on import prices. For this analysis, we employ establishment-level import data with information on tariff schemes, that is, the FTA and most-favored-nation schemes us...
We analyze the provision of repair services (aftermarket services that are required for a certain fraction of durable units after sales) through an international duopoly model in which a domestic firm and a foreign firm compete in the domestic mar...
In Kotera, A., I. Araki and T. Kawase (eds.), The Future of Multilateral Trading System: East Asian Perspectives (London: Cameron May, 2009) 2009年 （ISBN:9781905017805）
人文科学研究科
経済学部