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2019  Indirect taxes in a cross-border shopping model: a monopolistic competition approach  共著   
Journal of Economics  , Springer-Verlag  , 128(2)  , 147-175  , 2019/10   

概要(Abstract) In a model of cross-border shopping with monopolistic competition, we examine the relative merits of an ad valorem (ADV) tax and a unit (specific) tax. Our focus is on the effects of the opening of borders that enables consumption outside the country of the residence. The result shows that the increased cross-border shopping may strengthen or weaken the superiority of either of the two tax methods, depending on the relative weight that the government places on tax revenue and welfare. Specifically, while cross-border shopping always increases the welfare of all countries in ADV tax competition, welfare increases only when the governments place a large weight on tax revenue in unit tax competition. Cross-border shopping lowers welfare when governments with high weight on welfare compete in unit tax. 

備考(Remarks) DOI: 10.1007/s00712-019-00659-7 

2019  Effect of Cross-border Health Care on Quality and Progressivity of Financing  単著   
Review of Urban & Regional Development Studies  , Applied Regional Science Conference (ARSC) and John Wiley & Sons Australia, Ltd  , 31(1-2)  , pp. 29-43  , 2019/07   

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2016  The Geographic Maldistribution of Physicians on Healthcare Across Regions  単著   
大分大学経済論集  , 第68巻 第1・2合併号  , pp. 1-23  , 2016/07   

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2014  A Model of urban demography  共著   
Canadian Journal of Economics  , Vol. 47, No. 3  , pp. 981-1009  , 2014/08   

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2013  Unit tax versus ad valorem tax: A tax competition model with cross-border shopping  共著   
Journal of Public Economics  , Vol. 105  , pp. 30-38  , 2013/09   

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2013  Inter-regional competition and quality in hospital care  単著   
The European Journal of Health Economics  , Vol. 14, No. 3  , pp. 515-526  , 2013/06   

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2010  “Signal-jamming” leads to “minimum differentiation” under demand uncertainty  単著   
The Annals of Regional Science  , Vol. 45, No. 2  , pp. 245-271  , 2010/10   

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2010  Privatization of local public hospitals: effect on budget, medical service quality, and social welfare  共著   
International Journal of Health Care Finance and Economics  , Vol. 10, No. 3  , pp. 275-299  , 2010/09   

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2010  Wholesale price discrimination and enforcement of regulation  単著   
Economics Bulletin  , Vol. 30, No. 3  , pp. 2083-2091  , 2010/08   

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2009  店舗立地に関するシミュレーションモデル  単著   
大分大学経済論集  , 第60巻 第4・5合併号  , pp. 51-69  , 2009/01   

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