Welcome to my homepage. I am an Associate Professor in the Graduate School of Economics at Kyoto University. Before joining Kyoto University, I was an Assistant Professor at the National Graduate Institute for Policy Studies (GRIPS). I completed my Ph.D. in economics at the University of Michigan after completing my M.A. and B.A. in economics at Kyoto University. My primary field of research is public economics with an emphasis on taxation, particularly international taxation and corporate taxation.