Journal Articles
Who participates in corporate income tax consolidation? Evidence from Japan. Forthcoming. 2024. Journal of Accounting and Public Policy, 43.
Bunching of Small Businesses at the Value-Added Tax Threshold in Japan: Lessons for the 2019 Tax Hike. 2022. Nihon Keizai Kenkyu (in Japanese). (with Ichikawa, T. and Arudchelvan, M.)
Taxes and the Choice of Organizational form in Late Nineteenth Century Japan. 2017. Journal of Economic History, 77(2), 440-472. (with Tang, J.P.)
Banks restructuring sonata: How capital injection triggered labor force rejuvenation in Japanese banks. 2017. B.E. Journal of Economic Analysis & Policy, 17(2). (with Osada, T. and Vera, D.)
Are All Financial Crises Created Equal? Wholesale Funding and Two Financial Crises. 2014. Applied Economics, 46, 3284-3299. (with Vera, D. and Gai, P.)
The Efficiency Consequence of a Political Compromise in the Japanese Tax Reform of 1989. 2014. Japan and the World Economy, 31, 54-64.
The Price Disparity Analysis Revisited: An Application to Pork Imports in Japan. 2014. Journal of the Japanese and International Economies, 34(1), 1-23.
Estimating the Effects of Procrastination on Performance: A Small Sample Study. 2013. Journal of Socio-Economics (Journal of Behavioral and Experimental Economics), 44, 85-90.
Capital Injection, Restructuring Targets and Personnel Management: The Case of Japanese Regional Banks. 2012. Journal of Japanese and International Economies, 26(4), 495-517. (with Vera, D. and Corbett, J.)
Preestablished Harmony: The Japanese Government's Demand for Japanese Government Bonds. 2012. Japan and the World Economy, 24(3), 207-214. (with Kameda, K. and Akai, N.)
Procrastination, Prompts, and Preferences: Evidence from Daily Records of Self-directed Learning Activities, 2011. Journal of Socio-Economics (Journal of Behavioral and Experimental Economics), 40(6), 929-941.(with Kikuchi, R.)
Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu, 2010. B.E. Journal of Economic Analysis & Policy (Advances), 10(1). (with Vera, D.)
Changes in the Banking System and Small Business Lending, 2010. Small Business Economics, 34(3), 293-308. (with Vera, D.)
The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax, 2009, Journal of Public Economics, 93(5-6), 766-775.
Working Papers
Tax Consolidation and the Structure of Corporate Groups: Evidence from the Japanese Tax Reform of 2002. Asia Pacific Economic Papers. No. 394.
Taxes, corporate takeovers, and step transactions (with Gordon, R.) Discussion Papers in Economics and Business No. 2116.
Old boy network and capital injection: Evidence from Japanese Banks (with Osada, T. and Vera, D.)