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Yusuke Hoshiai

affiliation not provided to SSRN

SCHOLARLY PAPERS

2

DOWNLOADS

152

TOTAL CITATIONS

0

Scholarly Papers (2)

1.

Electronic Tax Filing, Misreporting and Tax Evasion: Evidence from Japanese Corporations

Number of pages: 27 Posted: 08 Nov 2025 Last Revised: 28 Mar 2026
Yusuke Hoshiai and Shun-ichiro Bessho
affiliation not provided to SSRN and Waseda University - Faculty of Political Science and Economics
Downloads 140

Abstract:

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Electronic Filing, Digitalization, Compliance Cost, Tax Evasion

2.

Recipient Certification and Crowding-Out in Charitable Tax Design

Number of pages: 12 Posted: 20 Apr 2026 Last Revised: 21 Apr 2026
Yusuke Hoshiai
affiliation not provided to SSRN
Downloads 12

Abstract:

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charitable giving, certification, crowding out, nonprofits, warm glow