Expertise
Public Finance, Local Public Finance
Research Projects
- Future Challenge and Empirical Analysis of Corporate Taxation (October 17, 2022 - September 30, 2025)
- The Future Direction of Corporate Taxation (June 3, 2019 - November 30, 2021)
- Economic Analysis of Property and Reform Proposal (June 27, 2016 - September 30, 2018)
Education
1998 Ph.D. in Economics, Queens’ University
1994 M.A. in Economics, Hitotsubashi University
1992 B.A. in Economics, Hitotsubashi University
Experience
2012-2014 Dean of School of International and Public Policy, Hitotsubashi University
2009 Professor, Graduate School of Economics, School of International and Public Policy, Hitotsubashi University
2002 Associate Professor, Graduate School of Economics, School of International and Public Policy, Hitotsubashi University
1999 Assistant Professor, Graduate School of Economics, School of International and Public Policy, Hitotsubashi University
Selected Publications and Papers
Papers Published in Refereed Journals
"Agency and the Design of Welfare Systems," Journal of Public Economics, 73 (1), July 1999, pp. 1-30 (with Robin Boadway and Nicolas Marceau)
"Fiscal Externalities and Efficient Transfers in a Federal System," International Tax and Public Finance, 7 (2), March 2000, pp. 119-139
"Ex ante Free Mobility, Ex Post Immobility and Time Consistency in a Federal System," Journal of Public Economics, 82 (3), December 2001 (with Kiyoshi Mitsui）
"Economic Integration and Fiscal Decentralization," Journal of Public Economics, 87 (11), 2003, pp. 2507-2525 (with Manuel Leite Monteiro)
"Tax Competition, Rent Seeking and Fiscal Decentralization," European Economic Review, 47, February 2003, pp. 19-40
"Prior health expenditures and risk sharing with insurers competing on quality," Rand Journal of Economics, 34 (4), December 2003, pp. 647-669 (with Maurice Marchand and Erik Schokkaert)
"Can Partial Fiscal Coordination be Welfare Worsening? A model of tax competition," Journal of Urban Economics, 54, 2003, pp. 451-458 (with Maurice Marchand and Pierre Pestieau)
"An Optimal Contract Approach to Hospital Financing," Journal of Health Economics, 23, 2004, pp. 85-110 (with Robin Boadway and Maurice Marchand)
"Long Term Care: The State, the Market, and the Family," Economica, Vol. 75, Issue 299, August 2008, pp. 435-454 (with Pierre Pestieau)
"Too big or too small? A synthetic view of the commitment problem of interregional transfers," Journal of Urban Economics, Vol. 64, Issue 3, November 2008, pp. 551-559 (with Nobuo Akai)
"Optimal Tax Design and Enforcement with an Informal Sector," American Economic Journal. Economic Policy, Vol. 1, Issue 1, February 2009, pp. 1-27 (with Robin Boadway)
"A Simple Dynamic Decentralized Leadership Model with Private Savings and Local Borrowing Regulation" Journal of Urban Economics, Vol. 70, Issue 1, 2011, pp.15-24 (with N.Akai)
"Public Debt Accumulation and Fiscal Consolidation," Applied Economics, March 2014, v. 46, iss. 7-9, pp. 663-73 (with Oguro, Kazumasa)
"Optimal Income Taxation and Risk: The Extensive-Margin case,"" Annals of Economics and Statistics, Annales d'Economie et de Statistique, June 2014, iss. 113-114, pp. 159-83 (with Robin Boadway)
Robin Boadway and Motohiro Sato "Optimal Income Taxation with Risky Earnings: A Synthesis," Journal of Public Economic Theory Vol 17(6) pp. 773-801
