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 1 9 1,701
"Tax Sparing" and Direct Investment in Developing Countries 0 0 0 707 0 2 5 3,251
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets 0 1 8 602 2 10 43 2,043
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 0 250 0 1 14 894
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 23 1 3 23 262
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 152 0 3 27 1,772
Anticipated Tax Changes and the Timing of Investment 0 0 0 43 0 1 9 225
Are PILOTs Property Taxes for Nonprofits? 0 0 0 12 0 1 14 98
Arm's Length Pricing: Some Economic Perspectives 0 0 2 4 0 0 14 355
Banks and Tax-Exempt Debt Arbitrage 0 0 0 8 0 0 7 20
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? 0 0 0 0 0 2 15 399
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS 0 0 0 0 0 3 10 518
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS 0 0 0 0 0 0 8 307
Capital Controls, Liberalizations, and Foreign Direct Investement 0 0 0 198 1 2 15 992
Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems? 0 0 0 167 0 0 9 503
Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems 0 0 0 61 0 1 15 344
Capital Gains Realizations 0 0 0 34 0 1 7 29
Capital Structure with Risky Foreign Investment 0 0 0 141 0 2 17 586
Certain Effects of Uncertain Taxes 0 0 0 55 0 0 16 129
Certain effects of random taxes 0 0 0 22 0 0 11 47
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment 0 0 0 201 1 1 8 534
Coming Home to America: Dividend Repatriations by U.S. Multinationals 0 0 1 124 1 3 39 571
Copycatting: Fiscal Policies of States and Their Neighbors 0 0 0 83 0 2 14 315
Corporate Taxation and the Distribution of Income 0 0 2 39 1 2 14 105
Corporate Taxes and Union Wages in the United States 0 0 0 65 0 3 11 287
Corporate taxes and union wages in the United States 0 0 0 28 0 1 13 278
Credit and Deferral as International Investment Incentives 0 0 0 150 0 1 10 549
Dividend Policy inside the Firm 0 0 0 1,262 1 2 22 5,650
Dividends And Profits: Some Unsubtle Foreign Influences 0 0 0 0 0 0 6 195
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 1 41 0 0 4 262
Do Tax Havens Flourish? 0 0 0 370 0 3 15 1,271
Economic Effects of Regional Tax Havens 0 0 0 350 0 3 23 1,286
Effects of the reverse charge mechanism on VAT gaps 0 0 29 29 3 3 21 21
Evaluating Minimum Taxation 0 0 1 22 0 0 12 44
Evaluating Tax Harmonization 0 1 2 19 0 1 94 125
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 154 0 0 9 1,155
Exchange Rates and Tax-Based Export Promotion 0 0 0 120 0 0 8 570
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 1 1 1 229 1 1 8 1,033
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS 0 0 0 0 1 3 23 2,034
Fiscal Paradise: Foreign Tax Havens and American Business 1 1 7 631 2 5 44 2,155
Forbidden Payment: Foreign Bribery and American Business After 1977 0 0 0 986 0 1 12 5,193
Foreign Direct Investment and Domestic Economic Activity 0 1 3 228 0 3 23 971
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 253 0 0 14 879
Foreign Direct Investment in a World of Multiple Taxes 0 0 0 236 1 4 21 935
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens 0 0 0 28 0 2 16 453
How Globalization Affects Tax Design 0 0 0 351 0 1 20 995
How Important Are Perpetual Tax Savings? 0 0 0 64 0 0 11 127
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS 0 0 0 3 0 1 16 519
Income Misattribution under Formula Apportionment 0 0 0 47 0 0 10 280
Inter Vivos Transfers of Ownership in Family Firms 0 0 1 15 1 2 6 110
Inter Vivos Transfers of Ownership in Family Firms 0 0 0 20 0 2 31 183
Inter vivos transfers of ownership in family firms 0 0 0 26 0 1 14 176
Inter vivos transfers of ownership in family firms 0 0 0 12 0 1 15 85
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 84 0 0 12 505
International Joint Ventures and the Boundaries of the Firm 0 0 0 616 0 0 11 2,306
International Taxation 0 0 1 658 0 7 37 1,945
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 0 0 16 430
Market Reactions to Export Subsidies 0 0 0 184 0 3 21 812
Multinational firms and tax havens 0 0 1 141 0 3 23 277
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 85 0 1 11 342
Nonprofit Business Activity and the Unrelated Business Income Tax 0 0 0 133 1 1 15 1,551
Notes on the Tax Treatment of Structures 0 0 0 32 0 1 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 1 1 6 209
On the Timeliness of Tax Reform 0 0 0 63 0 0 14 295
Perfect Taxation with Imperfect Competition 0 0 1 213 0 0 25 883
Quality-Aware Tax Incentives for Charitable Contributions 0 0 0 14 0 3 17 40
Repatriation Taxes and Dividend Distortions 0 0 0 280 0 3 15 1,617
THE FLIGHT PATHS OF MIGRATORY CORPORATIONS 0 0 0 0 0 0 11 338
THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE 0 0 0 0 0 0 17 895
Tax Policy and the Activities of Multinational Corporations 1 2 9 1,509 1 4 23 4,721
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 29 0 1 6 164
Tax Reform and the Laffer Curve 0 0 25 27 1 8 45 49
Tax Reform, Investment, and the Value of the Firm 0 0 0 36 0 0 15 246
Taxation and Economic Efficiency 0 0 8 790 3 7 134 1,953
Taxed Avoidance: American Participation in Unsanctioned International Boycotts 0 0 0 74 1 1 10 1,136
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 120 0 1 17 459
Taxing Consumption and Other Sins 0 0 1 154 0 1 13 477
The Transfer Pricing Problem: Where the Profits Are 0 0 0 752 0 0 21 1,867
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 128 0 1 13 892
The Use of Tax Havens in Exemption Regimes 0 0 0 60 0 2 12 283
The use of tax havens in exemption regimes 0 0 1 57 1 1 20 239
The use of tax havens in exemption regimes 0 0 0 51 0 1 12 181
The use of tax havens in exemption regimes 0 0 0 49 0 0 11 122
Three Sides of Harberger Triangles 0 0 0 401 2 3 21 1,833
Trade Credit and Taxes 0 0 0 36 0 1 13 209
Trade Credit and Taxes 0 0 0 28 0 0 10 184
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s 0 0 0 14 0 1 9 174
Uncertain Tax Revenue And The Taxation Of Risky Assets 0 0 0 0 0 0 8 259
Understanding Tax Evasion Dynamics 0 0 0 366 1 2 19 984
Understanding Tax Evasion Dynamics 0 0 0 383 0 8 24 2,122
Understanding Tax Evasion Dynamics 0 0 0 714 6 6 23 4,871
Which Countries Become Tax Havens? 0 0 3 445 0 5 26 1,755
Who Offers Tax-Based Business Development Incentives? 0 0 0 21 1 3 12 144
Who offers tax-based business development incentives? 0 0 0 31 1 3 6 112
Total Working Papers 3 7 108 17,908 38 168 1,693 82,972


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 0 2 11 439
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 1 4 539 1 6 25 1,820
Are PILOTs property taxes for nonprofits? 0 0 0 8 2 4 17 96
Budget spillovers and fiscal policy interdependence: Evidence from the states 0 1 4 1,121 2 9 41 2,365
Business Tax Burdens and Tax Reform 0 0 0 41 0 0 11 108
Capital Controls, Liberalizations, and Foreign Direct Investment 0 0 1 110 0 1 10 504
Capital gains realizations 0 0 1 1 0 3 26 28
Capital structure with risky foreign investment 0 0 3 131 1 5 26 642
Certain effects of random taxes 0 1 2 28 0 3 12 111
Comment on “state and federal tax equity: Estimates before and after the tax reform act of 1986” 0 0 0 1 0 0 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 0 3 19 34
Credit and deferral as international investment incentives 0 0 0 69 0 1 6 342
Digital Tax Arithmetic 0 2 3 52 1 7 17 92
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 0 34 0 0 3 218
Do tax havens divert economic activity? 0 0 0 281 0 0 13 736
Domestic Effects of the Foreign Activities of US Multinationals 0 0 3 193 0 1 24 633
Evaluating International Tax Reform 0 1 6 70 0 6 28 267
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 1 68 2 9 26 329
Fiscal Paradise: Foreign Tax Havens and American Business 1 8 36 1,799 9 27 123 7,226
Foreign Direct Investment and the Domestic Capital Stock 0 0 1 159 0 0 14 619
Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren 0 0 0 1 0 1 5 14
Foreign Income and Domestic Deductions 0 0 0 10 0 0 3 59
Foreign direct investment in a world of multiple taxes 0 0 3 226 0 2 23 875
Foreword: The 2018 Conference on Empirical Legal Studies 0 0 0 2 1 1 6 11
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens 0 0 0 18 1 1 12 199
How Important Are Perpetual Tax Savings? 0 0 0 14 1 2 11 101
Income and Substitution Effects of Estate Taxation 0 0 2 87 0 1 11 381
Income misattribution under formula apportionment 0 0 0 58 0 2 16 354
Inter vivos transfers of ownership in family firms 0 0 1 17 1 3 21 161
Introduction 0 0 0 0 0 0 5 5
Investment Tax Incentives and Frequent Tax Reforms 1 1 3 168 1 4 20 706
Investment ramifications of distortionary tax subsidies 0 0 0 12 1 2 13 123
Lessons From Behavioral Responses to International Taxation 0 1 9 208 2 10 44 626
Market reactions to export subsidies 0 0 1 81 0 0 15 437
Multinational Firms and Tax Havens 0 0 1 106 0 2 24 356
NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES* 0 0 0 4 0 0 9 245
Old Rules and New Realities: Corporate Tax Policy in a Global Setting 0 1 2 43 0 2 11 111
On the timeliness of tax reform 0 0 0 17 0 0 20 184
Reflections of the Holland Medal Recipient: Perils of Tax Reform 1 1 1 14 2 3 6 72
Repatriation Taxes and Dividend Distortions 0 0 0 17 0 0 13 138
Reply to Grubert 0 0 0 13 1 1 9 85
Shortfalls in the Long Run: Predictions about the Social Security Trust Fund 0 0 0 56 1 1 4 267
State Fiscal Policies and Transitory Income Fluctuations 0 0 0 48 1 2 22 234
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 49 0 1 12 215
Taxes as Pandemic Controls 0 0 1 30 0 0 13 99
Taxing Consumption and Other Sins 0 0 0 32 0 1 12 443
The Case Against Deferral: A Deferential Reconsideration 0 0 0 10 0 1 7 129
The Flypaper Effect 0 3 11 1,736 4 16 78 7,895
The Redistributive Potential of Transfer Taxation 0 0 0 11 0 0 14 113
The costs of shared ownership: Evidence from international joint ventures 0 0 1 135 1 1 15 504
The demand for tax haven operations 1 2 16 876 1 6 49 2,036
The role of trusts in taxing the rich 0 0 1 7 1 1 8 18
Three Sides of Harberger Triangles 0 0 0 214 1 4 33 758
Trade Credit and Taxes 0 0 1 24 1 1 14 213
Treasure Islands 0 2 6 114 0 5 35 465
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s 0 0 0 31 1 2 18 183
What is benefit taxation? 0 0 1 262 1 2 12 1,250
Which countries become tax havens? 0 3 17 573 1 18 80 1,877
Who offers tax-based business development incentives? 0 0 0 37 0 0 9 237
Will Social Welfare Expenditures Survive Tax Competition&quest 0 0 0 0 1 1 13 205
Total Journal Articles 4 28 146 10,189 44 187 1,204 39,074


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 0 12 320
Taxing Multinational Corporations 0 0 0 0 1 2 12 182
The Effects of Taxation on Multinational Corporations 0 0 0 0 0 0 18 486
Total Books 0 0 0 0 1 2 42 988


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 27 1 1 10 121
Anticipated Tax Changes and the Timing of Investment 0 0 0 10 0 1 16 119
Appendix to "Taxing Multinational Corporations" 0 0 0 8 0 0 14 64
Coming Home to America: Dividend Repatriations by US Multinationals 0 0 1 44 0 1 29 242
Comment on "Fiscal Federalism and the Role of the Income Tax" 0 0 0 1 0 0 3 8
Do Tax Havens Flourish? 0 0 0 82 1 6 21 313
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 17 0 0 9 135
How Globalization Affects Tax Design 0 0 0 69 0 0 21 273
How Important Are Perpetual Tax Savings? 0 0 0 8 0 0 13 108
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 32 0 0 11 137
International Taxation and the Location of Inventive Activity 0 0 0 27 0 0 7 85
International taxation 0 0 3 496 2 4 34 1,711
Introduction to "International Taxation and Multinational Activity" 0 0 0 62 0 0 6 185
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 9 186
Martin Feldstein (1939–2019) 0 0 0 0 2 4 12 15
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 31 0 2 11 104
Non-Profit Business Activity and the Unrelated Business Income Tax 0 0 0 23 0 1 12 240
Notes on the Tax Treatment of Structures 0 0 0 13 0 1 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 0 7 97
Tax Sparing and Direct Investment in Developing Countries 0 0 1 47 0 5 19 199
Taxation and US Multinational Investment 0 0 1 11 0 0 15 76
Taxation and economic efficiency 2 4 18 1,054 5 22 85 3,989
Taxes, Technology Transfer, and R&D by Multinational Firms 0 0 0 13 0 1 14 95
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 39 1 2 21 170
The Tax Treatment of Interest and the Operations of U.S. Multinationals 0 0 0 11 0 0 8 66
The Tax Treatment of Structures 0 0 0 2 0 1 10 34
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 12 0 0 11 115
US Defense Contracts during the Tax Expenditure Battles of the 1980s 0 0 0 0 0 1 7 20
Total Chapters 2 4 24 2,215 13 55 450 9,111


Statistics updated 2026-08-07