Hiroki Akioka
Education
Osaka University, Faculty of Economics
B. A. in Economics, 1984Osaka University, Graduate School of Economics
M. A. in Economics, 1991
Research and Professional Experience
Boston University School of Law
Visiting Scholar (September 17, 2009 – March 16 2010)International Tax Program at Harvard Law School
Visiting Scholar (August 20, 2000 - August 20, 2001)
Major: Economic Policy, Taxation; Minor: Public EconomicsKansai University, Faculty of Economics
Professor (2004-present)
Associate Professor (1997-2004)
Assistant Professor (1994-1997)Osaka University, Faculty of Economics
Research Associate (1992)
MEMBERSHIP of ACADEMIC SOCIETIES
The Japanese Economic Association
The Japan Economic Policy Association
Public Policy Studies Association of Japan
SOCIAL and ACADEMIC ACTIVITIES
A member of the Board for the Evaluation of Environmental Effects in Suita City, 2004-Present
Vice-Chairman of the Civic Conference on the Administrative Reforms of Settsu City, 1998-2001
Vice-Chairman of the Civic Committee on the Administrative and Financial Reforms of Settsu City, 1995-1996
A Member of the Consultancy Research Project for the Japanese Fair Trade Commission on "Creative Business Activities and Competition", 1995-1996
Publications
BOOKS
Ainsworth R.T. and Akioka H., DIGITAL CONSUMPTION TAX (D-CT), Kansai University Press, 206 pages, March 2007 (in English)
PAPERS
Ainsworth R.T. and Akioka H., Electronic Tax Fraud – Are there "Sales Zappers" in Japan?, Kansai University Review of Economics, No. 11, pp1-34, March 2009 (in English)
Ainsworth R.T. and Akioka H., A Proposal for the Tax Commission: Biometrics and Certified Software for the Consumption Tax, Kansai University Review of Economics, No. 9, pp73-109, March 2007 (in English)
Ainsworth R.T. and Akioka H., Taxing Services under the EU VAT and Japanese Consumption Tax: A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles, Kansai University Review of Economics, No. 8, pp1-42, March 2006 (in English)
Ainsworth R.T. and Akioka H., Sarbanes-Oxley and the Provision of Non-Audit Transaction Tax Services: A Comparative Assessment of US, French, Australian and Japanese Rules, Kansai University Review of Economics, No.7, pp1-31, March 2005 (in English)
Akioka H., A Verification on the Economic Effects of the Privatization Policy in Japan using Chow Test -A Selection of Explanatory Variables by Information Criteria and a Statistical Test on the Structural Change of the Econometrical Models: Evidence from Okinawa Electric Power Corporation and the Japanese Tobacco Industry-, The Economic Review of Kansai University, vol.53, No.3, pp 47-73, December 2003 (in Japanese)
Akioka H., Re-Verifying the Economic Effects of the Privatization Policy on Public Corporations in Japan -A Selection of Explanatory Variables by Information Criterions and an Analysis of their Impacts by Recursive Residuals :Evidence from Okinawa Electric Power Corporation and Japanese Tobacco Industry-, The Economic Review of Kansai University, vol.53, No.1, pp45-79, June 2003 (in Japanese)
Akioka H., An Empirical Study on a Full Privatization on an Electric Power Corporation in Japan -Evidence from Okinawa Electric Power Corporation:An Econometric Estimation of its Average Cost Function (1972-1998), along with an Evaluation of the Economic Effects of the Exogenous Technical Progress and its Plant Utilization Rate, and a Regression Diagnostics on its Statistical Values-, The Economic Review of Kansai University, vol.52, No.3, pp65-106, December 2002 (in Japanese)
Akioka H., A Verification on the Effectiveness of the Macroecomometric Model for the Japanese Economy from a Viewpoint of Fitness to the Past Data, The Economic Review of Kansai University, vol.51, No.1, pp47-82, June 2001 (in Japanese)
Akioka H., A study on the Privatization of the Japanese Tobacco Industry by Government Auditing Data, Government Auditing Review, The Japanese Board of Audit, No.21, pp27-48, March 2000 (in Japanese)
Akioka H., The Deregulation in Japan - its Significance, Present Situation and Prospect (Provisional Estimate), Economic and Political Study Series, No. 114, pp. 54-87, The Kansai University Institute of Economic and Political Studies, July 1999, (in Japanese)
Akioka H., A Study on the Economic Effect of the Deregulation in Japan - A Temporary Simulation by Macroeconometric Models - (2/2), The Economic Review of Kansai University, vol. 49, No. 1, pp. 1-28, June 1999 (in Japanese)
Akioka H., A Study on the Economic Effect of the Deregulation in Japan - A Temporary Simulation by Macroeconometric Models - (1/2), The Economic Review of Kansai University, vol. 48, No. 4, pp. 43-54, March 1999 (in Japanese)
Akioka H., Information-oriented Management and Competition - Findings from a Survey of Japanese Toiletry Industry, Kansai University Review of Economics and Business, vol. 25, No. 1, pp. 95-124, September 1996 (in English)
Akioka H., Deregulation and its Basis on Economic Theory (2/2), The Economic Review of Kansai University, vol. 46, No. 2, pp. 39-66, June 1996. (in Japanese)
Akioka H., Deregulation and its Basis on Economic Theory (1/2), The Economic Review of Kansai University, vol. 46, No. 1, pp. 1-28, April 1996 (in Japanese)
Akioka H., A Note on Non-parametric Tests for Cost Minimization ˜ from H. R. Varian (1984) "The Nonparametric Approach to Production Analysis" ˜, Osaka< Economic Papers, vol. 43, No. 2&3&4, pp. 108-113, March 1994(in Japanese)
Akioka H., A Note on Non-parametric Tests for Cost Minimization ~ from H. R. Varian (1985) "Non-parametric Analysis of Optimizing Behavior with Measurement Error" ~, Osaka Economic Papers, vol. 43, No. 2&3&4, pp. 101-107, March 1994 (in Japanese)
Akioka H., Estimating the Average Cost Function of the "Okinawa Electric Power Corporation" - the Effect of Economies of Scale, Capacity Utilization, and the "Full" Privatization, Osaka Economic Papers, vol. 43, No. 1, pp. 51-65, June 1993 (in Japanese)
Akioka H., Estimating the Average Cost Function in the Japanese Tobacco Industry: the Impact of the Privatization in 1985, Osaka Economic Papers, vol. 42, No. 3&4, pp. 467-479, March 1993 (in Japanese)
Akioka H., An Estimation of the Average Cost Function and a Comparison of Operating Costs (Public vs Regulated Private Enterprise ) in the Japanese Municipal Gas Industry - Analysis with Cross-section and Panel Data -, Osaka Economic Papers, vol. 42, No. 1&2, pp. 186-199, September 1992 (in Japanese)
Akioka H., X-Inefficiency - An Empirical Approach, Osaka Economic Papers, vol. 41, No. 4, pp. 72-94, March 1992 (in Japanese)