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Yukihiro Nishimura

The University of Osaka

1-1 Yamadaoka

Suita

Osaka, 565-0871

Japan

  • The University of Osaka

SCHOLARLY PAPERS

6

DOWNLOADS

621

TOTAL CITATIONS

2

Scholarly Papers (6)

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1.

The Compliance Dilemma of the Global Minimum Tax

Number of pages: 20 Posted: 24 Mar 2022
jean hindriks and Yukihiro Nishimura
affiliation not provided to SSRN and The University of Osaka
Downloads 321 (236,739)
Citation 1

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Profit shifting, Tax competition, Tax enforcement

2.

Global Public Goods, Income Inequality, and Kantian Equilibrium

Number of pages: 23 Posted: 25 Aug 2025 Last Revised: 21 Apr 2026
Yukihiro Nishimura
The University of Osaka
Downloads 116 (747,755)

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Global externalities, Kantian equilibrium, Income inequality, International
emissions trading

3.

Taxing Mobile and Overconfident Top Earners

CESifo Working Paper No. 8550
Number of pages: 38 Posted: 23 Sep 2020
Andreas Haufler and Yukihiro Nishimura
University of Munich - Seminar for Economic Policy and The University of Osaka
Downloads 59 (980,173)
Citation 1

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overconfidence, bonus taxes, tax competition, migration

4.

Tax Incidence of VAT Enforcement Reform for Foreign Services and Small Businesses in Two-sided Markets

Number of pages: 27 Posted: 08 Sep 2025
Yukihiro Nishimura
The University of Osaka
Downloads 54 (1,063,489)

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Digital Economy, Platform, Network Externality

5.

Finding Win-Win Policy in Platform-Price Regulation under Network Externalities, with an Application to Media

Number of pages: 20 Posted: 12 Dec 2025 Last Revised: 25 May 2026
Yukihiro Nishimura
The University of Osaka
Downloads 48 (1,133,231)

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Digital economy, Platform, Antitrust pricing, Network externality JEL classification number: F23, L13, D85, K21, D62

6.

VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences

Number of pages: 31 Posted: 08 Sep 2025 Last Revised: 18 Sep 2025
Yukihiro Nishimura and Shigeo Morita
The University of Osaka and Fukuoka University
Downloads 23 (1,448,301)

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Value-Added Tax, Tax Reform, Digital Economy, Platform, Network Externality