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 9 1,702
"Tax Sparing" and Direct Investment in Developing Countries 0 0 0 707 0 0 5 3,251
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets 1 1 9 603 2 6 44 2,045
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 0 250 2 2 16 896
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 152 1 4 28 1,773
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 23 0 1 21 262
Anticipated Tax Changes and the Timing of Investment 0 0 0 43 0 0 9 225
Are PILOTs Property Taxes for Nonprofits? 0 0 0 12 2 2 16 100
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 1 1 8 21
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 3 5 12 521
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS 0 0 0 0 0 0 7 307
Capital Controls, Liberalizations, and Foreign Direct Investement 0 0 0 198 1 2 16 993
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 1 2 16 345
Capital Gains Realizations 0 0 0 34 0 1 6 29
Capital Structure with Risky Foreign Investment 0 0 0 141 0 1 17 586
Certain Effects of Uncertain Taxes 0 0 0 55 2 2 16 131
Certain effects of random taxes 0 0 0 22 1 1 12 48
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment 0 0 0 201 0 1 8 534
Coming Home to America: Dividend Repatriations by U.S. Multinationals 0 0 1 124 2 4 40 573
Copycatting: Fiscal Policies of States and Their Neighbors 0 0 0 83 0 0 13 315
Corporate Taxation and the Distribution of Income 1 1 3 40 4 5 18 109
Corporate Taxes and Union Wages in the United States 0 0 0 65 2 4 13 289
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 0 10 549
Dividend Policy inside the Firm 0 0 0 1,262 0 1 21 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 2 2 6 264
Do Tax Havens Flourish? 0 0 0 370 1 4 16 1,272
Economic Effects of Regional Tax Havens 0 0 0 350 0 1 23 1,286
Effects of the reverse charge mechanism on VAT gaps 1 1 30 30 5 8 26 26
Evaluating Minimum Taxation 0 0 1 22 0 0 11 44
Evaluating Tax Harmonization 0 1 2 19 1 2 95 126
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 0 1 1 229 0 1 8 1,033
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS 0 0 0 0 1 4 23 2,035
Fiscal Paradise: Foreign Tax Havens and American Business 0 1 6 631 1 3 42 2,156
Forbidden Payment: Foreign Bribery and American Business After 1977 0 0 0 986 1 2 13 5,194
Foreign Direct Investment and Domestic Economic Activity 0 0 3 228 4 5 27 975
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 253 1 1 15 880
Foreign Direct Investment in a World of Multiple Taxes 0 0 0 236 0 2 21 935
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens 0 0 0 28 2 3 18 455
How Globalization Affects Tax Design 0 0 0 351 1 1 20 996
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 5 5 15 285
Inter Vivos Transfers of Ownership in Family Firms 0 0 1 15 1 3 7 111
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 12 0 1 15 85
Inter vivos transfers of ownership in family firms 0 0 0 26 1 1 15 177
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 84 2 2 14 507
International Joint Ventures and the Boundaries of the Firm 0 0 0 616 0 0 10 2,306
International Taxation 1 1 2 659 2 4 39 1,947
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 1 1 15 431
Market Reactions to Export Subsidies 0 0 0 184 1 4 20 813
Multinational firms and tax havens 0 0 1 141 1 3 23 278
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 85 1 2 12 343
Nonprofit Business Activity and the Unrelated Business Income Tax 0 0 0 133 0 1 15 1,551
Notes on the Tax Treatment of Structures 0 0 0 32 0 0 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 1 6 209
On the Timeliness of Tax Reform 0 0 0 63 0 0 14 295
Perfect Taxation with Imperfect Competition 0 0 0 213 1 1 23 884
Quality-Aware Tax Incentives for Charitable Contributions 0 0 0 14 2 2 19 42
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 1 1 17 896
Tax Policy and the Activities of Multinational Corporations 0 1 9 1,509 2 5 25 4,723
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 29 2 2 8 166
Tax Reform and the Laffer Curve 0 0 12 27 2 7 38 51
Tax Reform, Investment, and the Value of the Firm 0 0 0 36 1 1 16 247
Taxation and Economic Efficiency 1 1 8 791 3 6 133 1,956
Taxed Avoidance: American Participation in Unsanctioned International Boycotts 0 0 0 74 0 1 10 1,136
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 120 1 2 18 460
Taxing Consumption and Other Sins 0 0 1 154 2 2 15 479
The Transfer Pricing Problem: Where the Profits Are 0 0 0 752 0 0 20 1,867
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 128 1 2 14 893
The Use of Tax Havens in Exemption Regimes 0 0 0 60 0 0 12 283
The use of tax havens in exemption regimes 0 0 1 57 0 1 20 239
The use of tax havens in exemption regimes 0 0 0 51 0 1 11 181
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 1 3 20 1,834
Trade Credit and Taxes 0 0 0 36 0 0 13 209
Trade Credit and Taxes 0 0 0 28 1 1 11 185
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s 0 0 0 14 1 1 9 175
Uncertain Tax Revenue And The Taxation Of Risky Assets 0 0 0 0 0 0 7 259
Understanding Tax Evasion Dynamics 0 0 0 714 0 6 23 4,871
Understanding Tax Evasion Dynamics 0 0 0 366 2 4 21 986
Understanding Tax Evasion Dynamics 0 0 0 383 2 7 23 2,124
Which Countries Become Tax Havens? 0 0 2 445 2 2 27 1,757
Who Offers Tax-Based Business Development Incentives? 0 0 0 21 0 2 11 144
Who offers tax-based business development incentives? 0 0 0 31 1 4 7 113
Total Working Papers 5 9 96 17,913 88 187 1,729 83,060


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 2 12 440
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 4 539 1 3 24 1,821
Are PILOTs property taxes for nonprofits? 0 0 0 8 0 3 16 96
Budget spillovers and fiscal policy interdependence: Evidence from the states 0 1 4 1,121 1 9 39 2,366
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 1 1 11 505
Capital gains realizations 0 0 1 1 0 1 24 28
Capital structure with risky foreign investment 0 0 3 131 0 2 25 642
Certain effects of random taxes 0 1 2 28 1 4 12 112
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 1 2 20 35
Credit and deferral as international investment incentives 0 0 0 69 0 1 6 342
Digital Tax Arithmetic 2 3 5 54 2 5 19 94
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 1 1 24 634
Evaluating International Tax Reform 0 1 6 70 1 6 29 268
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 1 68 0 4 25 329
Fiscal Paradise: Foreign Tax Havens and American Business 2 7 36 1,801 7 26 127 7,233
Foreign Direct Investment and the Domestic Capital Stock 0 0 1 159 1 1 15 620
Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren 0 0 0 1 1 1 6 15
Foreign Income and Domestic Deductions 0 0 0 10 0 0 3 59
Foreign direct investment in a world of multiple taxes 0 0 2 226 0 0 21 875
Foreword: The 2018 Conference on Empirical Legal Studies 0 0 0 2 0 1 6 11
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens 0 0 0 18 0 1 12 199
How Important Are Perpetual Tax Savings? 0 0 0 14 0 1 11 101
Income and Substitution Effects of Estate Taxation 0 0 2 87 1 1 12 382
Income misattribution under formula apportionment 0 0 0 58 0 0 14 354
Inter vivos transfers of ownership in family firms 0 0 1 17 0 2 19 161
Introduction 0 0 0 0 0 0 5 5
Investment Tax Incentives and Frequent Tax Reforms 0 1 3 168 0 1 19 706
Investment ramifications of distortionary tax subsidies 1 1 1 13 2 3 14 125
Lessons From Behavioral Responses to International Taxation 2 3 10 210 3 8 44 629
Market reactions to export subsidies 0 0 1 81 0 0 15 437
Multinational Firms and Tax Havens 0 0 1 106 1 1 25 357
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 1 1 21 185
Reflections of the Holland Medal Recipient: Perils of Tax Reform 0 1 1 14 0 2 6 72
Repatriation Taxes and Dividend Distortions 0 0 0 17 0 0 13 138
Reply to Grubert 0 0 0 13 0 1 9 85
Shortfalls in the Long Run: Predictions about the Social Security Trust Fund 0 0 0 56 0 1 4 267
State Fiscal Policies and Transitory Income Fluctuations 0 0 0 48 0 2 22 234
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 49 0 0 12 215
Taxes as Pandemic Controls 0 0 1 30 0 0 13 99
Taxing Consumption and Other Sins 1 1 1 33 1 1 13 444
The Case Against Deferral: A Deferential Reconsideration 0 0 0 10 0 0 7 129
The Flypaper Effect 2 4 13 1,738 6 16 81 7,901
The Redistributive Potential of Transfer Taxation 0 0 0 11 0 0 13 113
The costs of shared ownership: Evidence from international joint ventures 0 0 0 135 0 1 14 504
The demand for tax haven operations 0 2 15 876 0 6 47 2,036
The role of trusts in taxing the rich 0 0 1 7 0 1 8 18
Three Sides of Harberger Triangles 0 0 0 214 1 3 33 759
Trade Credit and Taxes 0 0 1 24 0 1 14 213
Treasure Islands 0 0 6 114 2 3 37 467
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s 0 0 0 31 0 2 18 183
What is benefit taxation? 0 0 1 262 0 2 12 1,250
Which countries become tax havens? 2 4 14 575 3 13 75 1,880
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 0 1 13 205
Total Journal Articles 12 31 147 10,201 40 150 1,202 39,114


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 11 320
Taxing Multinational Corporations 0 0 0 0 0 1 12 182
The Effects of Taxation on Multinational Corporations 0 0 0 0 1 1 17 487
Total Books 0 0 0 0 1 2 40 989


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 0 0 16 119
Anticipated Tax Changes and the Timing of Investment 1 1 1 28 2 3 12 123
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 2 8
Do Tax Havens Flourish? 0 0 0 82 0 2 21 313
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 17 1 1 10 136
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 0 3 32 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 0 2 9 186
Martin Feldstein (1939–2019) 0 0 0 0 0 4 12 15
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 31 0 1 11 104
Non-Profit Business Activity and the Unrelated Business Income Tax 0 0 0 23 0 1 11 240
Notes on the Tax Treatment of Structures 0 0 0 13 0 0 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 1 1 2 48 1 3 18 200
Taxation and US Multinational Investment 0 0 1 11 0 0 15 76
Taxation and economic efficiency 0 2 15 1,054 6 23 84 3,995
Taxes, Technology Transfer, and R&D by Multinational Firms 0 0 0 13 0 1 13 95
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 39 1 2 21 171
The Tax Treatment of Interest and the Operations of U.S. Multinationals 0 0 0 11 1 1 9 67
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 10 115
US Defense Contracts during the Tax Expenditure Battles of the 1980s 0 0 0 0 0 0 7 20
Total Chapters 2 4 23 2,217 12 49 446 9,123


Statistics updated 2026-09-10