[2] K. Hosono and M. Hotei (2025), “The Effects of Social Insurance Premium on Employment, Labor Costs, and Revenue: Evidence from Japan,” RIETI Discussion Paper 25-E-080.

[1] K. Hosono, M. Hotei and D. Miyakawa (2025), “Tax Reforms for Growing Firms? An Empirical Analysis using Corporate Tax Filing Data in Japan,” National Tax College Joint Research 250500–01HJ.
　 K. Hosono, M. Hotei and D. Miyakawa (2025), “Tax Reforms for Growing Firms? An Empirical Analysis using Corporate Tax Filing Data in Japan,” RIETI Discussion Paper 25-E-072.