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Nishimura Yukihiro
西村　幸浩
Nishimura Yukihiro
西村　幸浩
Institutional repository
Graduate School of Economics　Economics，Professor
Institutional repository

Research Areas 1

  1. Humanities & social sciences / Public economics, labor economics /

Papers 16

  1. Old age or dependence: Which social insurance?

    Yukihiro Nishimura, Pierre Pestieau

    Journal of Public Economic Theory　Vol. 24　No. 4　p. 639-652　2022/08　Research paper (scientific journal)

    Publisher: Wiley

  2. Taxing mobile and overconfident top earners

    Andreas Haufler, Yukihiro Nishimura

    International Tax and Public Finance　2022/03/28　Research paper (scientific journal)

    Publisher: Springer Science and Business Media LLC

  3. Taxing multinationals: The scope for enforcement cooperation

    Jean Hindriks, Yukihiro Nishimura

    Journal of Public Economic Theory　Vol. 23　No. 3　p. 487-509　2021/06　Research paper (scientific journal)

    Publisher: Wiley

  4. Education choices, longevity and optimal policy in a Ben-Porath economy

    Yukihiro Nishimura, Pierre Pestieau, Gregory Ponthiere

    Mathematical Social Sciences　Vol. 94　p. 65-81　2018/07/01　Research paper (scientific journal)

    Publisher: Elsevier B.V.

  5. Equilibrium leadership in tax competition models with capital ownership: a rejoinder

    Jean Hindriks, Yukihiro Nishimura

    International Tax and Public Finance　Vol. 24　No. 2　p. 338-349　2017/04/01　Research paper (scientific journal)

    Publisher: Springer New York LLC

  6. Strategic delegation when public inputs for a global good are imperfect substitutes

    Yukihiro Nishimura, Kimiko Terai

    International Tax and Public Finance　Vol. 24　No. 1　p. 96-111　2017/02/01　Research paper (scientific journal)

    Publisher: Springer New York LLC

  7. Efficient Taxation with Differential Risks of Dependence and Mortality

    Yukihiro Nishimura, Pierre Pestieau

    Economics Bulletin　Vol. 36　No. 1　p. 52-57　2016/02　Research paper (scientific journal)

  8. A note on equilibrium leadership in tax competition models

    Jean Hindriks, Yukihiro Nishimura

    Journal of Public Economics　2015/01　Research paper (scientific journal)

  9. A voluntary participation game through a unit-by-unit cost share mechanism of a non-excludable public good

    Yukihiro Nishimura, Ryusuke Shinohara

    Social Choice and Welfare　Vol. 40　No. 3　p. 793-814　2013　Research paper (scientific journal)

  10. Fiscal Decentralization and Economic Volatility: Evidence from State-level Cross-section Data of the USA

    Nobuo Akai, Masayo Hosoi, Yukihiro Nishimura

    Japanese Economic Review　2009/06　Research paper (scientific journal)

  11. Redistributive Taxation and Social Insurance under Adverse Selection in the Insurance Market

    Yukihiro Nishimura

    International Tax and Public Finance　2009/04　Research paper (scientific journal)

  12. Complementarity, Fiscal Decentralization and Economic Growth

    Nobuo Akai, Yukihiro Nishimura, Masayo Sakata

    Economics of Governance　2007/09　Research paper (scientific journal)

  13. Human Fallibility, Complementarity, and Fiscal Decentralization

    Yukihiro Nishimura

    Journal of Public Economic Theory　2006/08　Research paper (scientific journal)

  14. Tax Implementability of Fair Allocations

    Yukihiro Nishimura

    Review of Economic Design　2004/12　Research paper (scientific journal)

  15. Optimal Commodity Taxation for Reduction of Envy

    Yukihiro Nishimura

    Social Choice and Welfare　2003/12　Research paper (scientific journal)

  16. Optimal Non-linear Income Taxation for Reduction of Envy

    Yukihiro Nishimura

    2003/02　Research paper (scientific journal)

Institutional Repository 12

Content Published in the University of Osaka Institutional Repository (OUKA)

  1. Commodity Taxes under Partial Separability Cannot Be Undistorted

    Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 25-09　p. 1-13　2025/08

  2. Supplementary Commodity Taxes, Labor Tax on the Middle Class, and the Tax-mix

    Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 25-08　p. 1-27　2025/08

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

    Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 25-06　2025/07

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

    Morita Shigeo, Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 25-02-Rev.2　2025/07

  5. Kantian Equilibrium, Income Inequality, and Global Public Goods

    Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 25-04-Rev.2　p. 1-17　2025/07

  6. A Novel Argument on Regulating Prices in Two-sided Markets : Finding Win-Win Policy Correctly

    Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 25-05　2025/07

  7. Taxing mobile and overconfident top earners

    Haufler Andreas, Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 21-26　p. 1-41　2022/02

  8. Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off : the Compliance Dilemma

    Hindrisk Jean, Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 21-10　p. 1-13　2021/07

  9. Electoral Commitment in Asymmetric Tax-competition Models

    Nishimura Yukihiro, Terai Kimiko

    Discussion Papers In Economics And Business　Vol. 20-21-Rev.　p. 1-22　2021/07

  10. Old age or dependence. Which social insurance?

    Nishimura Yukihiro, Pestieau Pierre

    Discussion Papers In Economics And Business　Vol. 19-03　p. 1-10　2019/04/03

  11. Enforcement Cooperation and Tax Competition Among Asymmetric Countries

    Hindriks Jean, Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 17-23　p. 1-27　2017/07

  12. The Direction of Strategic Delegation and Voter Welfare in Asymmetric Tax Competition Models

    Terai Kimiko, Nishimura Yukihiro

    Discussion Papers In Economics And Business　Vol. 16-27　p. 1-22　2016/11