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 earned my Ph.D. in Economics from the University of Michigan, after receiving my M.A. and B.A. in Economics from Kyoto University. My primary field of research is public economics, with a particular emphasis on taxation, especially international and corporate taxation. I serve as an Associate Editor of International Tax and Public Finance.