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Which employers share rents? : a firm-level analysis for Japan
Ikeuchi, Kenta; Fukao, Kyōji; Perugini, Cristiano; … - 2023
Persistent link: https://www.econbiz.de/10014428651
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Persistent link: https://www.econbiz.de/10014517798
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Innovation for tax avoidance : product differentiation and the arm's length principle
Okoshi, Hirofumi - 2021
Persistent link: https://www.econbiz.de/10014382487
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Are SMEs avoiding compliance costs? : evidence from VAT reforms in Japan
Suzuki, Takafumi; Kawakubo, Takafumi - 2021
Persistent link: https://www.econbiz.de/10014393164
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Negotiation for transfer prices under the arm's length principle
Okoshi, Hirofumi - 2024
Persistent link: https://www.econbiz.de/10014483505
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Tax avoidance by capital reduction : evidence from corporate tax reform in Japan
Hosono, Kaoru; Hotei, Masaki; Miyakawa, Daisuke - 2017
Persistent link: https://www.econbiz.de/10012132192
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2019
Persistent link: https://www.econbiz.de/10012134909
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Synergy or anergy? : foreign acquisition and firm productivity in Japan
Tanaka, Kiyoyasu - 2025
Persistent link: https://www.econbiz.de/10015455697
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Impact of the Closure of Large Establishments on Regional Productivity
Adachi, Yusuke; Ogawa, Hikaru; Tsubuku, Masafumi - 2025
Persistent link: https://www.econbiz.de/10015398578
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Macroeconomic impact of artificial intelligence on productivity : an estimate from a survey
Morikawa, Masayuki - 2024
Persistent link: https://www.econbiz.de/10015165228