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Fiscal externalities in the globally integrated market

Tomohara, Akinori - In: The journal of applied business research 23 (2007) 1, pp. 55-70

Persistent link: https://www.econbiz.de/10003448390

Inefficiencies of bilateral advanced pricing agreements (BAPA) in taxing multinational companies

Tomohara, Akinori - In: National tax journal 57 (2004) 4, pp. 863-873

Persistent link: https://www.econbiz.de/10002576639

Externalities of non-cooperative tax policy in the globally integrated market

Tomohara, Akinori (contributor) - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001675361

Externalities of non-cooperative tax policy in the globally integrated market

Tomohara, Akinori - 2002

This paper investigates efficiency losses caused by independent tax systems and proposes ways of remedying this coordination failure Whereas the harmful effects of tariff competition have been thoroughly explored in the trade policy literature little is known about the externalities that result...

Persistent link: https://www.econbiz.de/10010293495

Extending the learning-by-exporting hypothesis : introducing a credit constraint

Yokota, Kazuhiko; Tomohara, Akinori - In: International advances in economic research : IAER ; an … 15 (2009) 2, pp. 169-177

Persistent link: https://www.econbiz.de/10003877589

Valuing non-pecuniary instruments of human resource management

Tomohara, Akinori; Ohno, Akihiko - In: International review of economics : journal of civil economy 61 (2014) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10010347223

Infant industry protection revisited : the learning-by-exporting hypothesis when credit constraint matters

Yokota, Kazuhiko; Tomohara, Akinori - 2008

Persistent link: https://www.econbiz.de/10003840182