Working Paper |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
"Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986 |
0 |
0 |
0 |
158 |
0 |
1 |
2 |
1,692 |
"Tax Sparing" and Direct Investment in Developing Countries |
0 |
0 |
0 |
707 |
0 |
0 |
0 |
3,246 |
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets |
3 |
4 |
5 |
591 |
4 |
6 |
19 |
1,996 |
Altered States: Taxes and the Location of Foreign Direct Investment in America |
0 |
2 |
4 |
250 |
2 |
4 |
8 |
873 |
Another Look at Whether a Rising Tide Lifts All Boats |
0 |
0 |
0 |
23 |
0 |
2 |
3 |
236 |
Another Look at Whether a Rising Tide Lifts All Boats |
0 |
0 |
1 |
152 |
2 |
4 |
6 |
1,743 |
Anticipated Tax Changes and the Timing of Investment |
0 |
0 |
0 |
43 |
1 |
1 |
1 |
216 |
Are PILOTs Property Taxes for Nonprofits? |
0 |
0 |
1 |
12 |
0 |
1 |
2 |
84 |
Arm's Length Pricing: Some Economic Perspectives |
0 |
0 |
1 |
2 |
0 |
0 |
1 |
341 |
Banks and Tax-Exempt Debt Arbitrage |
0 |
0 |
6 |
6 |
0 |
2 |
10 |
10 |
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
384 |
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
507 |
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
299 |
Capital Controls, Liberalizations, and Foreign Direct Investement |
0 |
0 |
0 |
198 |
0 |
0 |
0 |
976 |
Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems? |
0 |
0 |
0 |
167 |
0 |
0 |
2 |
494 |
Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems |
0 |
0 |
0 |
61 |
2 |
2 |
3 |
329 |
Capital Gains Realizations |
0 |
0 |
1 |
33 |
0 |
0 |
2 |
21 |
Capital Structure with Risky Foreign Investment |
0 |
0 |
0 |
140 |
0 |
0 |
3 |
567 |
Certain Effects of Uncertain Taxes |
0 |
1 |
2 |
54 |
0 |
2 |
5 |
109 |
Certain effects of random taxes |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
33 |
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment |
3 |
4 |
4 |
200 |
3 |
4 |
5 |
524 |
Coming Home to America: Dividend Repatriations by U.S. Multinationals |
1 |
1 |
1 |
123 |
1 |
2 |
4 |
531 |
Copycatting: Fiscal Policies of States and Their Neighbors |
0 |
0 |
1 |
83 |
1 |
1 |
2 |
301 |
Corporate Taxation and the Distribution of Income |
0 |
2 |
2 |
37 |
0 |
4 |
5 |
88 |
Corporate Taxes and Union Wages in the United States |
0 |
0 |
1 |
65 |
1 |
2 |
5 |
276 |
Corporate taxes and union wages in the United States |
0 |
0 |
0 |
28 |
0 |
0 |
2 |
265 |
Credit and Deferral as International Investment Incentives |
0 |
0 |
0 |
150 |
0 |
0 |
0 |
538 |
Dividend Policy inside the Firm |
0 |
0 |
0 |
1,262 |
0 |
1 |
5 |
5,625 |
Dividends And Profits: Some Unsubtle Foreign Influences |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
189 |
Dividends and Profits: Some Unsubtle Foreign Influences |
0 |
0 |
0 |
40 |
1 |
1 |
1 |
258 |
Do Tax Havens Flourish? |
0 |
0 |
0 |
370 |
0 |
1 |
1 |
1,255 |
Economic Effects of Regional Tax Havens |
0 |
0 |
1 |
349 |
1 |
4 |
13 |
1,258 |
Evaluating Minimum Taxation |
2 |
14 |
20 |
20 |
5 |
20 |
29 |
29 |
Evaluating Tax Harmonization |
0 |
1 |
3 |
17 |
1 |
2 |
12 |
26 |
Excess Capital Flows and the Burden of Inflation in Open Economies |
0 |
0 |
0 |
154 |
0 |
0 |
0 |
1,146 |
Exchange Rates and Tax-Based Export Promotion |
0 |
0 |
0 |
120 |
0 |
0 |
0 |
562 |
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions |
0 |
0 |
1 |
228 |
0 |
0 |
2 |
1,020 |
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS |
0 |
0 |
0 |
0 |
1 |
4 |
13 |
2,004 |
Fiscal Paradise: Foreign Tax Havens and American Business |
1 |
2 |
7 |
620 |
6 |
12 |
30 |
2,101 |
Forbidden Payment: Foreign Bribery and American Business After 1977 |
0 |
0 |
1 |
985 |
0 |
2 |
12 |
5,173 |
Foreign Direct Investment and Domestic Economic Activity |
0 |
0 |
2 |
225 |
0 |
0 |
13 |
947 |
Foreign Direct Investment and the Domestic Capital Stock |
0 |
0 |
3 |
253 |
0 |
1 |
8 |
863 |
Foreign Direct Investment in a World of Multiple Taxes |
0 |
0 |
0 |
236 |
0 |
0 |
2 |
913 |
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens |
0 |
0 |
0 |
28 |
0 |
0 |
3 |
433 |
How Globalization Affects Tax Design |
0 |
0 |
0 |
350 |
1 |
1 |
2 |
972 |
How Important Are Perpetual Tax Savings? |
0 |
0 |
1 |
64 |
0 |
0 |
3 |
115 |
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
501 |
Income Misattribution under Formula Apportionment |
0 |
0 |
0 |
47 |
0 |
0 |
2 |
269 |
Inter Vivos Transfers of Ownership in Family Firms |
0 |
0 |
0 |
14 |
1 |
1 |
1 |
103 |
Inter Vivos Transfers of Ownership in Family Firms |
0 |
0 |
0 |
18 |
2 |
6 |
8 |
147 |
Inter vivos transfers of ownership in family firms |
0 |
0 |
0 |
26 |
0 |
1 |
2 |
161 |
Inter vivos transfers of ownership in family firms |
0 |
0 |
0 |
12 |
1 |
2 |
2 |
68 |
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals |
0 |
0 |
0 |
84 |
0 |
0 |
0 |
493 |
International Joint Ventures and the Boundaries of the Firm |
0 |
0 |
0 |
616 |
0 |
1 |
3 |
2,293 |
International Taxation |
0 |
1 |
11 |
653 |
1 |
12 |
42 |
1,895 |
Investment Ramifications of Distortionary Tax Subsidies |
0 |
0 |
0 |
125 |
0 |
0 |
2 |
1,005 |
Investment Tax Incentives and Frequent Tax Reforms |
0 |
0 |
0 |
118 |
2 |
2 |
5 |
413 |
Market Reactions to Export Subsidies |
0 |
0 |
0 |
184 |
0 |
1 |
2 |
791 |
Multinational firms and tax havens |
0 |
1 |
4 |
139 |
1 |
5 |
18 |
250 |
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals |
0 |
0 |
0 |
85 |
2 |
2 |
2 |
330 |
Nonprofit Business Activity and the Unrelated Business Income Tax |
0 |
0 |
0 |
133 |
0 |
0 |
2 |
1,535 |
Notes on the Tax Treatment of Structures |
0 |
0 |
0 |
32 |
0 |
0 |
0 |
240 |
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s |
0 |
0 |
0 |
64 |
0 |
1 |
1 |
202 |
On the Timeliness of Tax Reform |
0 |
0 |
0 |
63 |
0 |
0 |
0 |
277 |
Perfect Taxation with Imperfect Competition |
0 |
0 |
0 |
212 |
0 |
2 |
8 |
856 |
Repatriation Taxes and Dividend Distortions |
0 |
0 |
1 |
280 |
0 |
0 |
1 |
1,602 |
THE FLIGHT PATHS OF MIGRATORY CORPORATIONS |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
326 |
THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
878 |
Tax Policy and the Activities of Multinational Corporations |
0 |
1 |
7 |
1,499 |
1 |
3 |
31 |
4,695 |
Tax Policy and the Efficiency of U.S. Direct Investment Abroad |
0 |
0 |
0 |
29 |
0 |
0 |
3 |
158 |
Tax Reform, Investment, and the Value of the Firm |
0 |
0 |
0 |
36 |
1 |
1 |
2 |
231 |
Taxation and Economic Efficiency |
1 |
2 |
9 |
777 |
1 |
4 |
30 |
1,803 |
Taxed Avoidance: American Participation in Unsanctioned International Boycotts |
0 |
0 |
0 |
74 |
0 |
0 |
0 |
1,125 |
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms |
0 |
0 |
0 |
120 |
0 |
0 |
11 |
441 |
Taxing Consumption and Other Sins |
0 |
0 |
1 |
153 |
0 |
0 |
3 |
464 |
The Transfer Pricing Problem: Where the Profits Are |
0 |
0 |
1 |
752 |
1 |
2 |
3 |
1,845 |
The Uneasy Marriage of Export Incentives and the Income Tax |
0 |
0 |
0 |
128 |
0 |
0 |
1 |
878 |
The Use of Tax Havens in Exemption Regimes |
0 |
0 |
0 |
60 |
1 |
1 |
1 |
269 |
The use of tax havens in exemption regimes |
0 |
0 |
0 |
49 |
0 |
0 |
3 |
111 |
The use of tax havens in exemption regimes |
0 |
0 |
0 |
56 |
0 |
2 |
11 |
218 |
The use of tax havens in exemption regimes |
0 |
0 |
0 |
51 |
0 |
1 |
1 |
167 |
Three Sides of Harberger Triangles |
0 |
0 |
0 |
401 |
0 |
0 |
3 |
1,808 |
Trade Credit and Taxes |
0 |
0 |
0 |
28 |
0 |
0 |
2 |
172 |
Trade Credit and Taxes |
0 |
0 |
0 |
36 |
0 |
0 |
0 |
196 |
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
164 |
Uncertain Tax Revenue And The Taxation Of Risky Assets |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
251 |
Understanding Tax Evasion Dynamics |
0 |
0 |
0 |
383 |
0 |
1 |
11 |
2,092 |
Understanding Tax Evasion Dynamics |
0 |
0 |
0 |
366 |
1 |
2 |
5 |
958 |
Understanding Tax Evasion Dynamics |
0 |
0 |
1 |
714 |
2 |
3 |
11 |
4,839 |
Which Countries Become Tax Havens? |
0 |
0 |
1 |
442 |
2 |
6 |
15 |
1,725 |
Who Offers Tax-Based Business Development Incentives? |
0 |
0 |
0 |
21 |
0 |
0 |
1 |
132 |
Who offers tax-based business development incentives? |
0 |
0 |
0 |
31 |
1 |
2 |
4 |
106 |
Total Working Papers |
11 |
36 |
105 |
17,752 |
57 |
157 |
506 |
81,051 |
Journal Article |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
"Basket cases": Tax incentives and international joint venture participation by American multinational firms |
1 |
1 |
3 |
105 |
1 |
2 |
4 |
426 |
Altered States: Taxes and the Location of Foreign Direct Investment in America |
0 |
0 |
12 |
533 |
1 |
3 |
29 |
1,786 |
Are PILOTs property taxes for nonprofits? |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
72 |
Budget spillovers and fiscal policy interdependence: Evidence from the states |
1 |
1 |
7 |
1,116 |
2 |
5 |
21 |
2,318 |
Business Tax Burdens and Tax Reform |
0 |
0 |
0 |
41 |
1 |
1 |
3 |
94 |
Capital Controls, Liberalizations, and Foreign Direct Investment |
0 |
0 |
3 |
108 |
0 |
0 |
12 |
490 |
Capital structure with risky foreign investment |
0 |
0 |
2 |
128 |
1 |
1 |
11 |
612 |
Certain effects of random taxes |
1 |
1 |
1 |
26 |
1 |
2 |
14 |
97 |
Comment on “state and federal tax equity: Estimates before and after the tax reform act of 1986” |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
32 |
Contemporary U.S. tax policy |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
42 |
Credit and deferral as international investment incentives |
0 |
0 |
1 |
69 |
0 |
0 |
2 |
336 |
Dividends and Profits: Some Unsubtle Foreign Influences |
0 |
0 |
1 |
34 |
0 |
0 |
1 |
215 |
Do tax havens divert economic activity? |
0 |
0 |
4 |
275 |
1 |
3 |
12 |
714 |
Domestic Effects of the Foreign Activities of US Multinationals |
0 |
1 |
3 |
190 |
0 |
1 |
5 |
607 |
Evaluating International Tax Reform |
1 |
2 |
6 |
63 |
3 |
5 |
16 |
238 |
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions |
0 |
0 |
6 |
66 |
1 |
2 |
12 |
299 |
Fiscal Paradise: Foreign Tax Havens and American Business |
8 |
15 |
61 |
1,747 |
15 |
34 |
138 |
7,058 |
Foreign Direct Investment and the Domestic Capital Stock |
0 |
0 |
1 |
158 |
1 |
1 |
4 |
604 |
Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
9 |
Foreign Income and Domestic Deductions |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
53 |
Foreign direct investment in a world of multiple taxes |
0 |
0 |
6 |
223 |
0 |
3 |
25 |
848 |
Foreword: The 2018 Conference on Empirical Legal Studies |
0 |
0 |
0 |
2 |
1 |
1 |
1 |
5 |
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
182 |
How Important Are Perpetual Tax Savings? |
0 |
0 |
0 |
14 |
0 |
0 |
1 |
90 |
Income and Substitution Effects of Estate Taxation |
0 |
0 |
1 |
85 |
2 |
3 |
9 |
368 |
Income misattribution under formula apportionment |
0 |
0 |
2 |
58 |
3 |
6 |
12 |
337 |
Inter vivos transfers of ownership in family firms |
0 |
1 |
3 |
15 |
0 |
2 |
9 |
132 |
Investment Tax Incentives and Frequent Tax Reforms |
0 |
0 |
2 |
165 |
1 |
1 |
5 |
684 |
Investment ramifications of distortionary tax subsidies |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
104 |
Lessons From Behavioral Responses to International Taxation |
5 |
12 |
37 |
190 |
6 |
23 |
85 |
559 |
Market reactions to export subsidies |
0 |
0 |
2 |
80 |
0 |
2 |
10 |
417 |
Multinational Firms and Tax Havens |
1 |
4 |
8 |
103 |
4 |
10 |
22 |
325 |
NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES* |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
235 |
Old Rules and New Realities: Corporate Tax Policy in a Global Setting |
0 |
0 |
3 |
39 |
1 |
2 |
8 |
96 |
On the timeliness of tax reform |
0 |
0 |
0 |
17 |
0 |
0 |
0 |
163 |
Reflections of the Holland Medal Recipient: Perils of Tax Reform |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
65 |
Repatriation Taxes and Dividend Distortions |
0 |
0 |
0 |
16 |
0 |
1 |
4 |
123 |
Reply to Grubert |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
76 |
Shortfalls in the Long Run: Predictions about the Social Security Trust Fund |
0 |
0 |
0 |
56 |
1 |
1 |
1 |
262 |
State Fiscal Policies and Transitory Income Fluctuations |
0 |
0 |
0 |
48 |
0 |
0 |
1 |
212 |
Tax Policy and the Efficiency of U.S. Direct Investment Abroad |
0 |
0 |
0 |
49 |
0 |
0 |
2 |
203 |
Taxes as Pandemic Controls |
0 |
1 |
3 |
28 |
1 |
6 |
11 |
85 |
Taxing Consumption and Other Sins |
0 |
0 |
0 |
32 |
2 |
5 |
8 |
426 |
The Case Against Deferral: A Deferential Reconsideration |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
121 |
The Flypaper Effect |
0 |
1 |
2 |
1,722 |
0 |
2 |
11 |
7,806 |
The Redistributive Potential of Transfer Taxation |
0 |
0 |
1 |
11 |
1 |
1 |
3 |
99 |
The costs of shared ownership: Evidence from international joint ventures |
0 |
0 |
3 |
134 |
1 |
2 |
8 |
484 |
The demand for tax haven operations |
1 |
6 |
39 |
852 |
2 |
12 |
86 |
1,960 |
Three Sides of Harberger Triangles |
0 |
0 |
0 |
214 |
0 |
0 |
6 |
723 |
Trade Credit and Taxes |
0 |
1 |
1 |
23 |
0 |
1 |
4 |
194 |
Treasure Islands |
0 |
0 |
2 |
105 |
3 |
6 |
12 |
423 |
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s |
0 |
0 |
0 |
31 |
0 |
0 |
2 |
164 |
What is benefit taxation? |
0 |
1 |
2 |
260 |
0 |
1 |
4 |
1,236 |
Which countries become tax havens? |
1 |
5 |
47 |
549 |
6 |
20 |
114 |
1,768 |
Who offers tax-based business development incentives? |
0 |
0 |
2 |
36 |
0 |
0 |
4 |
225 |
Will Social Welfare Expenditures Survive Tax Competition&quest |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
192 |
Total Journal Articles |
20 |
53 |
277 |
9,911 |
63 |
172 |
756 |
37,494 |
Chapter |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
Anticipated Tax Changes and the Timing of Investment |
1 |
2 |
3 |
27 |
2 |
4 |
6 |
110 |
Anticipated Tax Changes and the Timing of Investment |
0 |
0 |
0 |
9 |
2 |
2 |
2 |
102 |
Appendix to "Taxing Multinational Corporations" |
0 |
0 |
0 |
8 |
0 |
0 |
2 |
49 |
Coming Home to America: Dividend Repatriations by US Multinationals |
0 |
0 |
2 |
42 |
1 |
1 |
3 |
212 |
Comment on "Fiscal Federalism and the Role of the Income Tax" |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
4 |
Do Tax Havens Flourish? |
1 |
2 |
3 |
82 |
2 |
5 |
13 |
290 |
Excess Capital Flows and the Burden of Inflation in Open Economies |
0 |
0 |
0 |
17 |
0 |
0 |
1 |
125 |
How Globalization Affects Tax Design |
0 |
0 |
0 |
69 |
1 |
1 |
7 |
251 |
How Important Are Perpetual Tax Savings? |
0 |
0 |
0 |
8 |
0 |
1 |
13 |
93 |
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals |
0 |
1 |
1 |
32 |
0 |
1 |
1 |
125 |
International Taxation and the Location of Inventive Activity |
0 |
0 |
0 |
27 |
1 |
1 |
1 |
78 |
International taxation |
0 |
2 |
8 |
489 |
4 |
10 |
38 |
1,666 |
Introduction to "International Taxation and Multinational Activity" |
0 |
0 |
0 |
61 |
1 |
1 |
1 |
177 |
Introduction to "Taxing Multinational Corporations" |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
61 |
Introduction to "The Effects of Taxation on Multinational Corporations" |
0 |
0 |
0 |
45 |
0 |
0 |
1 |
176 |
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals |
0 |
0 |
0 |
30 |
0 |
1 |
1 |
91 |
Non-Profit Business Activity and the Unrelated Business Income Tax |
0 |
0 |
0 |
22 |
0 |
0 |
1 |
227 |
Notes on the Tax Treatment of Structures |
0 |
0 |
0 |
13 |
1 |
1 |
1 |
127 |
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s |
0 |
0 |
0 |
20 |
0 |
0 |
0 |
89 |
Tax Sparing and Direct Investment in Developing Countries |
0 |
0 |
0 |
46 |
1 |
3 |
7 |
179 |
Taxation and US Multinational Investment |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
60 |
Taxation and economic efficiency |
2 |
6 |
27 |
1,026 |
7 |
22 |
105 |
3,873 |
Taxes, Technology Transfer, and R&D by Multinational Firms |
0 |
1 |
1 |
13 |
0 |
1 |
1 |
81 |
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms |
0 |
0 |
0 |
39 |
0 |
0 |
2 |
148 |
The Tax Treatment of Interest and the Operations of U.S. Multinationals |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
58 |
The Tax Treatment of Structures |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
24 |
The Uneasy Marriage of Export Incentives and the Income Tax |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
102 |
US Defense Contracts during the Tax Expenditure Battles of the 1980s |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
12 |
Total Chapters |
4 |
14 |
45 |
2,172 |
23 |
55 |
210 |
8,590 |