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 0 0 8 1,700
"Tax Sparing" and Direct Investment in Developing Countries 0 0 0 707 2 3 5 3,251
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets 1 4 8 602 6 18 39 2,039
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 0 250 1 6 17 894
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 152 0 6 25 1,769
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 23 2 7 22 261
Anticipated Tax Changes and the Timing of Investment 0 0 0 43 1 3 9 225
Are PILOTs Property Taxes for Nonprofits? 0 0 0 12 1 3 14 98
Arm's Length Pricing: Some Economic Perspectives 0 0 2 4 0 8 14 355
Banks and Tax-Exempt Debt Arbitrage 0 0 1 8 0 3 9 20
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? 0 0 0 0 0 1 13 397
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS 0 0 0 0 1 3 9 516
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS 0 0 0 0 0 1 8 307
Capital Controls, Liberalizations, and Foreign Direct Investement 0 0 0 198 1 5 15 991
Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems? 0 0 0 167 0 2 9 503
Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems 0 0 0 61 0 5 14 343
Capital Gains Realizations 0 0 0 34 0 0 6 28
Capital Structure with Risky Foreign Investment 0 0 0 141 1 7 17 585
Certain Effects of Uncertain Taxes 0 0 0 55 0 4 17 129
Certain effects of random taxes 0 0 0 22 0 4 12 47
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment 0 0 0 201 0 2 7 533
Coming Home to America: Dividend Repatriations by U.S. Multinationals 0 0 1 124 1 9 37 569
Copycatting: Fiscal Policies of States and Their Neighbors 0 0 0 83 2 9 14 315
Corporate Taxation and the Distribution of Income 0 2 2 39 1 4 14 104
Corporate Taxes and Union Wages in the United States 0 0 0 65 1 5 9 285
Corporate taxes and union wages in the United States 0 0 0 28 0 2 12 277
Credit and Deferral as International Investment Incentives 0 0 0 150 1 4 11 549
Dividend Policy inside the Firm 0 0 0 1,262 1 5 24 5,649
Dividends And Profits: Some Unsubtle Foreign Influences 0 0 0 0 0 0 6 195
Dividends and Profits: Some Unsubtle Foreign Influences 0 1 1 41 0 1 4 262
Do Tax Havens Flourish? 0 0 0 370 0 3 13 1,268
Economic Effects of Regional Tax Havens 0 0 0 350 2 7 24 1,285
Effects of the reverse charge mechanism on VAT gaps 0 2 29 29 0 4 18 18
Evaluating Minimum Taxation 0 1 1 22 0 1 14 44
Evaluating Tax Harmonization 0 1 1 18 0 2 97 124
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 154 0 2 9 1,155
Exchange Rates and Tax-Based Export Promotion 0 0 0 120 0 4 8 570
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 0 228 0 2 7 1,032
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS 0 0 0 0 0 7 20 2,031
Fiscal Paradise: Foreign Tax Havens and American Business 0 2 8 630 3 21 45 2,153
Forbidden Payment: Foreign Bribery and American Business After 1977 0 0 0 986 0 2 12 5,192
Foreign Direct Investment and Domestic Economic Activity 1 2 3 228 2 10 22 970
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 253 0 4 15 879
Foreign Direct Investment in a World of Multiple Taxes 0 0 0 236 2 5 20 933
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens 0 0 0 28 1 3 16 452
How Globalization Affects Tax Design 0 0 0 351 1 7 21 995
How Important Are Perpetual Tax Savings? 0 0 0 64 0 3 11 127
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS 0 0 0 3 0 4 15 518
Income Misattribution under Formula Apportionment 0 0 0 47 0 1 10 280
Inter Vivos Transfers of Ownership in Family Firms 0 1 1 15 0 1 5 108
Inter Vivos Transfers of Ownership in Family Firms 0 0 1 20 0 6 30 181
Inter vivos transfers of ownership in family firms 0 0 0 26 1 4 15 176
Inter vivos transfers of ownership in family firms 0 0 0 12 0 4 15 84
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 84 0 2 12 505
International Joint Ventures and the Boundaries of the Firm 0 0 0 616 0 0 11 2,306
International Taxation 0 0 3 658 5 7 38 1,943
Investment Ramifications of Distortionary Tax Subsidies 0 0 0 125 0 1 9 1,014
Investment Tax Incentives and Frequent Tax Reforms 0 0 0 118 0 2 17 430
Market Reactions to Export Subsidies 0 0 0 184 0 2 18 809
Multinational firms and tax havens 0 0 1 141 1 5 23 275
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 85 0 2 10 341
Nonprofit Business Activity and the Unrelated Business Income Tax 0 0 0 133 0 4 14 1,550
Notes on the Tax Treatment of Structures 0 0 0 32 1 3 15 256
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s 0 0 0 64 0 2 5 208
On the Timeliness of Tax Reform 0 0 0 63 0 2 17 295
Perfect Taxation with Imperfect Competition 0 0 1 213 0 4 26 883
Quality-Aware Tax Incentives for Charitable Contributions 0 0 0 14 3 6 17 40
Repatriation Taxes and Dividend Distortions 0 0 0 280 0 5 12 1,614
THE FLIGHT PATHS OF MIGRATORY CORPORATIONS 0 0 0 0 0 2 12 338
THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE 0 0 0 0 0 2 17 895
Tax Policy and the Activities of Multinational Corporations 1 2 9 1,508 1 4 22 4,718
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 29 1 2 6 164
Tax Reform and the Laffer Curve 0 2 27 27 3 11 44 44
Tax Reform, Investment, and the Value of the Firm 0 0 0 36 0 4 15 246
Taxation and Economic Efficiency 0 1 9 790 4 12 138 1,950
Taxed Avoidance: American Participation in Unsanctioned International Boycotts 0 0 0 74 0 2 9 1,135
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 120 0 5 16 458
Taxing Consumption and Other Sins 0 0 1 154 1 2 13 477
The Transfer Pricing Problem: Where the Profits Are 0 0 0 752 0 3 21 1,867
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 128 0 2 12 891
The Use of Tax Havens in Exemption Regimes 0 0 0 60 2 6 12 283
The use of tax havens in exemption regimes 0 0 0 51 0 2 13 180
The use of tax havens in exemption regimes 0 0 1 57 0 4 19 238
The use of tax havens in exemption regimes 0 0 0 49 0 1 11 122
Three Sides of Harberger Triangles 0 0 0 401 1 5 23 1,831
Trade Credit and Taxes 0 0 0 36 1 4 13 209
Trade Credit and Taxes 0 0 0 28 0 3 11 184
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s 0 0 0 14 1 4 9 174
Uncertain Tax Revenue And The Taxation Of Risky Assets 0 0 0 0 0 1 8 259
Understanding Tax Evasion Dynamics 0 0 0 714 0 7 21 4,865
Understanding Tax Evasion Dynamics 0 0 0 366 0 2 19 982
Understanding Tax Evasion Dynamics 0 0 0 383 3 7 21 2,117
Which Countries Become Tax Havens? 0 0 3 445 5 10 27 1,755
Who Offers Tax-Based Business Development Incentives? 0 0 0 21 1 2 10 142
Who offers tax-based business development incentives? 0 0 0 31 0 1 3 109
Total Working Papers 3 21 114 17,904 69 394 1,671 82,873


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 2 108 1 3 11 438
Altered States: Taxes and the Location of Foreign Direct Investment in America 1 1 6 539 4 7 29 1,818
Are PILOTs property taxes for nonprofits? 0 0 0 8 1 5 16 93
Budget spillovers and fiscal policy interdependence: Evidence from the states 0 0 4 1,120 1 6 36 2,357
Business Tax Burdens and Tax Reform 0 0 0 41 0 4 12 108
Capital Controls, Liberalizations, and Foreign Direct Investment 0 0 2 110 1 3 12 504
Capital gains realizations 0 0 1 1 2 12 26 27
Capital structure with risky foreign investment 0 0 3 131 3 4 25 640
Certain effects of random taxes 0 0 1 27 0 3 11 108
Comment on “state and federal tax equity: Estimates before and after the tax reform act of 1986” 0 0 0 1 0 4 5 37
Contemporary U.S. tax policy 0 0 0 9 0 0 2 44
Corporate taxes and union wages in the United States 0 0 1 6 2 9 18 33
Credit and deferral as international investment incentives 0 0 0 69 0 2 5 341
Digital Tax Arithmetic 1 1 2 51 4 7 14 89
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 0 34 0 0 3 218
Do tax havens divert economic activity? 0 0 1 281 0 7 16 736
Domestic Effects of the Foreign Activities of US Multinationals 0 2 3 193 1 7 26 633
Evaluating International Tax Reform 0 2 5 69 1 8 23 262
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 1 1 68 5 8 22 325
Fiscal Paradise: Foreign Tax Havens and American Business 3 8 32 1,794 8 29 116 7,207
Foreign Direct Investment and the Domestic Capital Stock 0 1 1 159 0 6 14 619
Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren 0 0 0 1 1 2 5 14
Foreign Income and Domestic Deductions 0 0 0 10 0 1 6 59
Foreign direct investment in a world of multiple taxes 0 0 3 226 2 5 24 875
Foreword: The 2018 Conference on Empirical Legal Studies 0 0 0 2 0 0 5 10
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens 0 0 1 18 0 5 13 198
How Important Are Perpetual Tax Savings? 0 0 0 14 1 5 10 100
Income and Substitution Effects of Estate Taxation 0 1 2 87 1 3 12 381
Income misattribution under formula apportionment 0 0 0 58 2 6 17 354
Inter vivos transfers of ownership in family firms 0 0 2 17 1 5 22 159
Introduction 0 0 0 0 0 1 5 5
Investment Tax Incentives and Frequent Tax Reforms 0 1 2 167 3 8 20 705
Investment ramifications of distortionary tax subsidies 0 0 0 12 1 4 17 122
Lessons From Behavioral Responses to International Taxation 0 1 12 207 5 8 46 621
Market reactions to export subsidies 0 0 1 81 0 4 17 437
Multinational Firms and Tax Havens 0 0 1 106 2 7 25 356
NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES* 0 0 0 4 0 3 10 245
Old Rules and New Realities: Corporate Tax Policy in a Global Setting 0 0 1 42 0 1 10 109
On the timeliness of tax reform 0 0 0 17 0 2 21 184
Reflections of the Holland Medal Recipient: Perils of Tax Reform 0 0 0 13 1 1 4 70
Repatriation Taxes and Dividend Distortions 0 0 0 17 0 2 13 138
Reply to Grubert 0 0 0 13 0 2 8 84
Shortfalls in the Long Run: Predictions about the Social Security Trust Fund 0 0 0 56 0 0 4 266
State Fiscal Policies and Transitory Income Fluctuations 0 0 0 48 0 8 20 232
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 49 1 2 12 215
Taxes as Pandemic Controls 0 0 2 30 0 3 14 99
Taxing Consumption and Other Sins 0 0 0 32 1 6 13 443
The Case Against Deferral: A Deferential Reconsideration 0 0 0 10 1 3 8 129
The Flypaper Effect 1 3 10 1,734 6 31 73 7,885
The Redistributive Potential of Transfer Taxation 0 0 0 11 0 4 14 113
The costs of shared ownership: Evidence from international joint ventures 0 0 1 135 0 2 15 503
The demand for tax haven operations 0 4 15 874 0 7 53 2,030
The role of trusts in taxing the rich 0 0 2 7 0 2 8 17
Three Sides of Harberger Triangles 0 0 0 214 2 10 33 756
Trade Credit and Taxes 0 0 1 24 0 3 15 212
Treasure Islands 2 2 7 114 4 13 38 464
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s 0 0 0 31 0 4 16 181
What is benefit taxation? 0 0 1 262 0 2 11 1,248
Which countries become tax havens? 1 5 18 571 8 33 83 1,867
Who offers tax-based business development incentives? 0 0 0 37 0 2 10 237
Will Social Welfare Expenditures Survive Tax Competition&quest 0 0 0 0 0 2 12 204
Total Journal Articles 9 33 147 10,170 77 346 1,204 38,964


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 0 2 12 320
Taxing Multinational Corporations 0 0 0 0 1 6 11 181
The Effects of Taxation on Multinational Corporations 0 0 0 0 0 4 19 486
Total Books 0 0 0 0 1 12 42 987


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 0 0 10 1 6 16 119
Anticipated Tax Changes and the Timing of Investment 0 0 0 27 0 1 10 120
Appendix to "Taxing Multinational Corporations" 0 0 0 8 0 1 14 64
Coming Home to America: Dividend Repatriations by US Multinationals 0 0 2 44 0 8 29 241
Comment on "Fiscal Federalism and the Role of the Income Tax" 0 0 0 1 0 1 4 8
Do Tax Havens Flourish? 0 0 0 82 4 13 20 311
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 17 0 3 9 135
How Globalization Affects Tax Design 0 0 0 69 0 9 21 273
How Important Are Perpetual Tax Savings? 0 0 0 8 0 2 15 108
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 32 0 3 11 137
International Taxation and the Location of Inventive Activity 0 0 0 27 0 4 7 85
International taxation 0 1 3 496 1 6 32 1,708
Introduction to "International Taxation and Multinational Activity" 0 0 0 62 0 0 7 185
Introduction to "Taxing Multinational Corporations" 0 0 0 11 0 2 5 67
Introduction to "The Effects of Taxation on Multinational Corporations" 0 0 0 45 0 2 7 184
Martin Feldstein (1939–2019) 0 0 0 0 0 5 10 11
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 31 1 3 10 103
Non-Profit Business Activity and the Unrelated Business Income Tax 0 0 0 23 0 4 11 239
Notes on the Tax Treatment of Structures 0 0 0 13 1 2 10 137
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s 0 0 0 20 0 2 7 97
Tax Sparing and Direct Investment in Developing Countries 0 0 1 47 3 5 17 197
Taxation and US Multinational Investment 0 0 1 11 0 7 15 76
Taxation and economic efficiency 2 4 19 1,052 5 16 83 3,972
Taxes, Technology Transfer, and R&D by Multinational Firms 0 0 0 13 0 3 13 94
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 39 1 9 20 169
The Tax Treatment of Interest and the Operations of U.S. Multinationals 0 0 0 11 0 3 8 66
The Tax Treatment of Structures 0 0 0 2 0 1 9 33
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 12 0 3 12 115
US Defense Contracts during the Tax Expenditure Battles of the 1980s 0 0 0 0 1 5 7 20
Total Chapters 2 5 26 2,213 18 129 439 9,074


Statistics updated 2026-06-04