Access Statistics for James R. Hines, Jr.

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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 1 2 10 1,703
"Tax Sparing" and Direct Investment in Developing Countries 0 0 0 707 7 7 12 3,258
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets 0 2 10 604 6 10 51 2,053
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 0 250 4 6 20 900
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 152 0 2 26 1,774
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 23 0 0 18 262
Anticipated Tax Changes and the Timing of Investment 0 0 0 43 2 3 12 228
Are PILOTs Property Taxes for Nonprofits? 0 0 0 12 1 3 16 101
Arm's Length Pricing: Some Economic Perspectives 0 0 1 4 1 2 14 357
Banks and Tax-Exempt Debt Arbitrage 0 0 0 8 2 3 10 23
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? 0 0 0 0 1 1 14 400
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS 0 0 0 0 3 6 13 524
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS 0 0 0 0 1 1 8 308
Capital Controls, Liberalizations, and Foreign Direct Investement 0 0 0 198 1 2 16 994
Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems? 0 0 0 167 1 1 8 504
Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems 0 0 0 61 0 1 13 345
Capital Gains Realizations 0 0 0 34 3 3 9 32
Capital Structure with Risky Foreign Investment 0 0 0 141 0 0 17 586
Certain Effects of Uncertain Taxes 0 0 0 55 5 7 19 136
Certain effects of random taxes 0 0 0 22 1 2 12 49
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment 0 0 0 201 2 2 10 536
Coming Home to America: Dividend Repatriations by U.S. Multinationals 0 0 1 124 2 4 41 575
Copycatting: Fiscal Policies of States and Their Neighbors 0 0 0 83 1 2 15 317
Corporate Taxation and the Distribution of Income 0 1 3 40 3 10 23 115
Corporate Taxes and Union Wages in the United States 0 0 0 65 1 5 15 292
Corporate taxes and union wages in the United States 0 0 0 28 1 1 11 279
Credit and Deferral as International Investment Incentives 0 0 0 150 1 1 11 550
Dividend Policy inside the Firm 0 0 0 1,262 0 0 19 5,650
Dividends And Profits: Some Unsubtle Foreign Influences 0 0 0 0 1 1 7 196
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 1 41 3 5 9 267
Do Tax Havens Flourish? 0 0 0 370 2 3 17 1,274
Economic Effects of Regional Tax Havens 0 0 0 350 2 3 24 1,289
Effects of the reverse charge mechanism on VAT gaps 0 2 31 31 0 7 28 28
Evaluating Minimum Taxation 0 0 1 22 2 2 11 46
Evaluating Tax Harmonization 0 0 2 19 1 2 96 127
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 154 3 4 13 1,159
Exchange Rates and Tax-Based Export Promotion 0 0 0 120 2 2 10 572
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 1 229 2 2 10 1,035
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS 0 0 0 0 4 5 26 2,039
Fiscal Paradise: Foreign Tax Havens and American Business 1 1 7 632 4 5 43 2,160
Forbidden Payment: Foreign Bribery and American Business After 1977 0 0 0 986 2 6 17 5,199
Foreign Direct Investment and Domestic Economic Activity 0 0 2 228 3 8 27 979
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 253 1 2 14 881
Foreign Direct Investment in a World of Multiple Taxes 0 1 1 237 1 2 23 937
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens 0 0 0 28 2 4 19 457
How Globalization Affects Tax Design 0 0 0 351 3 4 22 999
How Important Are Perpetual Tax Savings? 0 0 0 64 3 4 14 131
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS 0 0 0 3 5 5 20 524
Income Misattribution under Formula Apportionment 0 0 0 47 1 7 15 287
Inter Vivos Transfers of Ownership in Family Firms 0 0 0 20 4 5 34 188
Inter Vivos Transfers of Ownership in Family Firms 0 0 1 15 0 1 6 111
Inter vivos transfers of ownership in family firms 0 0 0 26 1 2 15 178
Inter vivos transfers of ownership in family firms 0 0 0 12 1 1 14 86
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 84 4 7 16 512
International Joint Ventures and the Boundaries of the Firm 0 0 0 616 2 2 8 2,308
International Taxation 0 1 2 659 0 3 37 1,948
Investment Ramifications of Distortionary Tax Subsidies 0 0 0 125 0 0 9 1,014
Investment Tax Incentives and Frequent Tax Reforms 0 0 0 118 2 3 11 433
Market Reactions to Export Subsidies 0 0 0 184 3 4 23 816
Multinational firms and tax havens 0 0 1 141 3 4 25 281
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 85 6 7 18 349
Nonprofit Business Activity and the Unrelated Business Income Tax 0 0 0 133 0 0 14 1,551
Notes on the Tax Treatment of Structures 0 0 0 32 1 1 15 257
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s 0 0 0 64 3 3 9 212
On the Timeliness of Tax Reform 0 0 0 63 4 5 16 300
Perfect Taxation with Imperfect Competition 0 0 0 213 2 4 23 887
Quality-Aware Tax Incentives for Charitable Contributions 1 1 1 15 4 6 22 46
Repatriation Taxes and Dividend Distortions 0 0 0 280 2 2 15 1,619
THE FLIGHT PATHS OF MIGRATORY CORPORATIONS 0 0 0 0 2 2 13 340
THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE 0 0 0 0 1 2 18 897
Tax Policy and the Activities of Multinational Corporations 0 0 7 1,509 0 2 22 4,723
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 29 0 2 7 166
Tax Reform and the Laffer Curve 0 0 3 27 8 10 39 59
Tax Reform, Investment, and the Value of the Firm 0 0 0 36 2 4 18 250
Taxation and Economic Efficiency 0 1 8 791 4 8 131 1,961
Taxed Avoidance: American Participation in Unsanctioned International Boycotts 0 0 0 74 2 2 12 1,138
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 120 2 3 18 462
Taxing Consumption and Other Sins 0 0 1 154 3 5 18 482
The Transfer Pricing Problem: Where the Profits Are 0 0 0 752 6 9 29 1,876
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 128 2 3 13 895
The Use of Tax Havens in Exemption Regimes 0 0 0 60 2 2 14 285
The use of tax havens in exemption regimes 0 0 0 49 0 1 12 123
The use of tax havens in exemption regimes 0 0 1 57 0 0 20 239
The use of tax havens in exemption regimes 0 0 0 51 1 1 12 182
Three Sides of Harberger Triangles 0 0 0 401 4 6 24 1,839
Trade Credit and Taxes 1 1 1 29 5 6 16 190
Trade Credit and Taxes 0 0 0 36 2 2 15 211
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s 0 0 0 14 1 2 9 176
Uncertain Tax Revenue And The Taxation Of Risky Assets 0 0 0 0 1 2 9 261
Understanding Tax Evasion Dynamics 0 0 0 714 4 4 24 4,875
Understanding Tax Evasion Dynamics 0 0 0 366 0 3 17 987
Understanding Tax Evasion Dynamics 0 0 0 383 1 7 26 2,129
Which Countries Become Tax Havens? 0 0 1 445 2 4 24 1,759
Who Offers Tax-Based Business Development Incentives? 0 0 0 21 4 4 15 148
Who offers tax-based business development incentives? 0 0 0 31 1 2 7 114
Total Working Papers 3 11 88 17,919 200 328 1,840 83,300


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 0 0 1 108 1 2 12 441
Altered States: Taxes and the Location of Foreign Direct Investment in America 1 1 4 540 5 9 31 1,829
Are PILOTs property taxes for nonprofits? 0 0 0 8 2 2 17 98
Budget spillovers and fiscal policy interdependence: Evidence from the states 0 1 4 1,122 3 5 36 2,370
Business Tax Burdens and Tax Reform 0 0 0 41 0 1 11 109
Capital Controls, Liberalizations, and Foreign Direct Investment 0 0 1 110 2 4 14 508
Capital gains realizations 0 0 1 1 1 1 24 29
Capital structure with risky foreign investment 0 0 2 131 4 5 27 647
Certain effects of random taxes 0 0 2 28 4 5 15 116
Comment on “state and federal tax equity: Estimates before and after the tax reform act of 1986” 0 0 0 1 3 3 8 40
Contemporary U.S. tax policy 0 0 0 9 2 2 4 46
Corporate taxes and union wages in the United States 0 0 0 6 1 3 20 37
Credit and deferral as international investment incentives 0 0 0 69 4 4 9 346
Digital Tax Arithmetic 1 3 6 55 3 6 22 98
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 0 34 4 5 7 223
Do tax havens divert economic activity? 0 0 0 281 1 4 16 740
Domestic Effects of the Foreign Activities of US Multinationals 1 1 3 194 1 4 26 637
Evaluating International Tax Reform 0 0 6 70 1 2 30 269
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 1 68 3 3 26 332
Fiscal Paradise: Foreign Tax Havens and American Business 3 7 33 1,806 12 29 135 7,255
Foreign Direct Investment and the Domestic Capital Stock 0 0 1 159 0 1 13 620
Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren 0 0 0 1 0 1 6 15
Foreign Income and Domestic Deductions 0 0 0 10 1 1 4 60
Foreign direct investment in a world of multiple taxes 0 0 0 226 5 6 22 881
Foreword: The 2018 Conference on Empirical Legal Studies 0 0 0 2 2 2 8 13
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens 0 0 0 18 5 5 16 204
How Important Are Perpetual Tax Savings? 0 0 0 14 2 2 12 103
Income and Substitution Effects of Estate Taxation 0 0 2 87 1 3 13 384
Income misattribution under formula apportionment 0 0 0 58 3 3 17 357
Inter vivos transfers of ownership in family firms 0 0 1 17 2 6 25 167
Introduction 0 0 0 0 4 4 9 9
Investment Tax Incentives and Frequent Tax Reforms 0 0 2 168 2 2 17 708
Investment ramifications of distortionary tax subsidies 0 1 1 13 2 5 15 128
Lessons From Behavioral Responses to International Taxation 3 6 12 214 8 13 51 639
Market reactions to export subsidies 0 0 0 81 2 2 16 439
Multinational Firms and Tax Havens 0 0 1 106 4 6 29 362
NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES* 0 0 0 4 2 2 9 247
Old Rules and New Realities: Corporate Tax Policy in a Global Setting 0 0 2 43 3 3 13 114
On the timeliness of tax reform 0 0 0 17 2 4 23 188
Reflections of the Holland Medal Recipient: Perils of Tax Reform 0 0 1 14 2 2 8 74
Repatriation Taxes and Dividend Distortions 0 0 0 17 1 1 11 139
Reply to Grubert 0 0 0 13 1 1 7 86
Shortfalls in the Long Run: Predictions about the Social Security Trust Fund 0 0 0 56 3 3 7 270
State Fiscal Policies and Transitory Income Fluctuations 0 0 0 48 1 1 23 235
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 49 1 1 11 216
Taxes as Pandemic Controls 0 0 1 30 4 4 14 103
Taxing Consumption and Other Sins 0 1 1 33 1 3 14 446
The Case Against Deferral: A Deferential Reconsideration 0 0 0 10 2 2 8 131
The Flypaper Effect 1 4 14 1,740 16 24 92 7,919
The Redistributive Potential of Transfer Taxation 0 0 0 11 2 3 16 116
The costs of shared ownership: Evidence from international joint ventures 0 0 0 135 4 4 15 508
The demand for tax haven operations 0 0 11 876 2 4 43 2,040
The role of trusts in taxing the rich 2 2 3 9 7 7 15 25
Three Sides of Harberger Triangles 0 0 0 214 5 7 36 765
Trade Credit and Taxes 0 0 1 24 3 3 17 216
Treasure Islands 1 1 7 115 4 7 40 472
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s 0 0 0 31 2 2 18 185
What is benefit taxation? 0 0 0 262 1 1 10 1,251
Which countries become tax havens? 4 7 17 580 9 14 81 1,891
Who offers tax-based business development incentives? 1 1 1 38 2 2 10 239
Will Social Welfare Expenditures Survive Tax Competition&quest 0 0 0 0 0 0 11 205
Total Journal Articles 18 36 143 10,225 180 266 1,315 39,340


Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
International Taxation and Multinational Activity 0 0 0 0 2 3 13 323
Taxing Multinational Corporations 0 0 0 0 0 0 12 182
The Effects of Taxation on Multinational Corporations 0 0 0 0 1 2 18 488
Total Books 0 0 0 0 3 5 43 993


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 0 1 1 28 2 4 10 125
Anticipated Tax Changes and the Timing of Investment 0 0 0 10 3 3 19 122
Appendix to "Taxing Multinational Corporations" 0 0 0 8 1 1 14 65
Coming Home to America: Dividend Repatriations by US Multinationals 0 0 1 44 4 4 32 246
Comment on "Fiscal Federalism and the Role of the Income Tax" 0 0 0 1 2 2 4 10
Do Tax Havens Flourish? 1 1 1 83 2 2 23 315
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 17 1 2 11 137
How Globalization Affects Tax Design 0 0 0 69 1 1 21 274
How Important Are Perpetual Tax Savings? 0 0 0 8 1 1 12 109
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 32 2 2 12 139
International Taxation and the Location of Inventive Activity 0 0 0 27 0 2 9 87
International taxation 0 0 2 496 2 2 31 1,713
Introduction to "International Taxation and Multinational Activity" 0 0 0 62 0 1 6 186
Introduction to "Taxing Multinational Corporations" 0 0 0 11 0 0 5 67
Introduction to "The Effects of Taxation on Multinational Corporations" 0 0 0 45 1 2 11 188
Martin Feldstein (1939–2019) 0 0 0 0 0 0 11 15
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 31 6 6 17 110
Non-Profit Business Activity and the Unrelated Business Income Tax 0 0 0 23 2 2 13 242
Notes on the Tax Treatment of Structures 0 0 0 13 0 0 8 137
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s 0 0 0 20 1 1 8 98
Tax Sparing and Direct Investment in Developing Countries 0 1 1 48 3 4 20 203
Taxation and US Multinational Investment 0 0 0 11 2 2 16 78
Taxation and economic efficiency 3 5 18 1,059 6 16 84 4,005
Taxes, Technology Transfer, and R&D by Multinational Firms 0 0 0 13 3 3 16 98
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 39 4 5 25 175
The Tax Treatment of Interest and the Operations of U.S. Multinationals 0 0 0 11 1 2 10 68
The Tax Treatment of Structures 0 0 0 2 2 2 12 36
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 12 1 1 9 116
US Defense Contracts during the Tax Expenditure Battles of the 1980s 0 0 0 0 1 1 8 21
Total Chapters 4 8 24 2,223 54 74 477 9,185


Statistics updated 2026-11-12