Kansai University · Faculty of Economics / Graduate School of Economics · 教授

Research keywordsconsumption tax・VAT・electronic tax fraud・place of taxation・transaction tax services・comparative tax law

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• Virtual Intermediaries: Consumption Tax Problems in Japan, Europe, and the United States –The Case of the Virtual Travel Agent2010 · Kansai University Review of Economics No.12, pp25-48 2010年3月
• Electronic Tax Fraud – Are there "Sales Zappers" in Japan?2009 · Kansai University Review of Economics No.11, pp1-34 2009年3月
• A Proposal for the Tax Commission: Biometrics and Certified Software for the Consumption Tax2007 · Kansai University Review of Economics No. 9, pp73-109 2007年3月
• Taxing Services under the EU VAT and Japanese Consumption Tax: A ComparativeAssessment of New EU Place of Taxation Rules for Services and Intangibles2006 · Kansai University Review of Economics No.8 pp1-42 2006年3月

• 関西大学重点領域研究助成助成金2002 · 2002年 - 2003年
• 関西大学重点領域研究助成助成金1997 · 1997年 - 1998年

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