The Japanese Economic Review 74(2) 215-232 2023年4月 [査読有り]
Abstract
This study aims to empirically investigate the role of E-commerce (EC) on the trade impacts of COVID-19. To this end, we estimate gravity equations for bilateral trade among 34 reporting countries and their 145 partner countries during J...
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...
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)