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 |
1 |
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 |
1 |
3 |
8 |
594 |
2 |
4 |
19 |
2,000 |
Altered States: Taxes and the Location of Foreign Direct Investment in America |
0 |
0 |
3 |
250 |
2 |
4 |
11 |
877 |
Another Look at Whether a Rising Tide Lifts All Boats |
0 |
0 |
0 |
23 |
1 |
3 |
5 |
239 |
Another Look at Whether a Rising Tide Lifts All Boats |
0 |
0 |
0 |
152 |
0 |
1 |
6 |
1,744 |
Anticipated Tax Changes and the Timing of Investment |
0 |
0 |
0 |
43 |
0 |
0 |
1 |
216 |
Are PILOTs Property Taxes for Nonprofits? |
0 |
0 |
1 |
12 |
0 |
0 |
2 |
84 |
Arm's Length Pricing: Some Economic Perspectives |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
341 |
Banks and Tax-Exempt Debt Arbitrage |
0 |
1 |
7 |
7 |
0 |
1 |
11 |
11 |
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
384 |
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
507 |
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
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 |
1 |
494 |
Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems |
0 |
0 |
0 |
61 |
0 |
0 |
3 |
329 |
Capital Gains Realizations |
0 |
1 |
2 |
34 |
0 |
1 |
3 |
22 |
Capital Structure with Risky Foreign Investment |
1 |
1 |
1 |
141 |
1 |
1 |
3 |
568 |
Certain Effects of Uncertain Taxes |
1 |
1 |
3 |
55 |
3 |
3 |
8 |
112 |
Certain effects of random taxes |
1 |
2 |
2 |
22 |
1 |
2 |
2 |
35 |
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment |
0 |
1 |
5 |
201 |
0 |
2 |
7 |
526 |
Coming Home to America: Dividend Repatriations by U.S. Multinationals |
0 |
0 |
1 |
123 |
0 |
1 |
4 |
532 |
Copycatting: Fiscal Policies of States and Their Neighbors |
0 |
0 |
0 |
83 |
0 |
0 |
1 |
301 |
Corporate Taxation and the Distribution of Income |
0 |
0 |
2 |
37 |
1 |
2 |
6 |
90 |
Corporate Taxes and Union Wages in the United States |
0 |
0 |
1 |
65 |
0 |
0 |
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 |
0 |
2 |
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 |
0 |
0 |
1 |
258 |
Do Tax Havens Flourish? |
0 |
0 |
0 |
370 |
0 |
0 |
1 |
1,255 |
Economic Effects of Regional Tax Havens |
0 |
1 |
1 |
350 |
0 |
3 |
12 |
1,261 |
Evaluating Minimum Taxation |
0 |
1 |
21 |
21 |
0 |
1 |
30 |
30 |
Evaluating Tax Harmonization |
0 |
0 |
3 |
17 |
0 |
1 |
8 |
27 |
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 |
0 |
228 |
0 |
5 |
6 |
1,025 |
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS |
0 |
0 |
0 |
0 |
5 |
7 |
15 |
2,011 |
Fiscal Paradise: Foreign Tax Havens and American Business |
0 |
2 |
6 |
622 |
1 |
7 |
31 |
2,108 |
Forbidden Payment: Foreign Bribery and American Business After 1977 |
1 |
1 |
1 |
986 |
2 |
7 |
13 |
5,180 |
Foreign Direct Investment and Domestic Economic Activity |
0 |
0 |
2 |
225 |
0 |
1 |
10 |
948 |
Foreign Direct Investment and the Domestic Capital Stock |
0 |
0 |
0 |
253 |
1 |
1 |
5 |
864 |
Foreign Direct Investment in a World of Multiple Taxes |
0 |
0 |
0 |
236 |
0 |
0 |
1 |
913 |
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens |
0 |
0 |
0 |
28 |
1 |
3 |
5 |
436 |
How Globalization Affects Tax Design |
0 |
1 |
1 |
351 |
0 |
2 |
4 |
974 |
How Important Are Perpetual Tax Savings? |
0 |
0 |
1 |
64 |
1 |
1 |
2 |
116 |
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS |
0 |
0 |
0 |
3 |
0 |
2 |
2 |
503 |
Income Misattribution under Formula Apportionment |
0 |
0 |
0 |
47 |
0 |
1 |
2 |
270 |
Inter Vivos Transfers of Ownership in Family Firms |
0 |
0 |
0 |
14 |
0 |
0 |
1 |
103 |
Inter Vivos Transfers of Ownership in Family Firms |
1 |
1 |
1 |
19 |
1 |
4 |
11 |
151 |
Inter vivos transfers of ownership in family firms |
0 |
0 |
0 |
12 |
0 |
1 |
3 |
69 |
Inter vivos transfers of ownership in family firms |
0 |
0 |
0 |
26 |
0 |
0 |
2 |
161 |
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 |
2 |
5 |
2,295 |
International Taxation |
0 |
2 |
12 |
655 |
1 |
10 |
48 |
1,905 |
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 |
0 |
0 |
4 |
413 |
Market Reactions to Export Subsidies |
0 |
0 |
0 |
184 |
0 |
0 |
1 |
791 |
Multinational firms and tax havens |
1 |
1 |
3 |
140 |
1 |
2 |
12 |
252 |
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals |
0 |
0 |
0 |
85 |
0 |
1 |
3 |
331 |
Nonprofit Business Activity and the Unrelated Business Income Tax |
0 |
0 |
0 |
133 |
0 |
1 |
3 |
1,536 |
Notes on the Tax Treatment of Structures |
0 |
0 |
0 |
32 |
0 |
1 |
1 |
241 |
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 |
2 |
203 |
On the Timeliness of Tax Reform |
0 |
0 |
0 |
63 |
0 |
1 |
1 |
278 |
Perfect Taxation with Imperfect Competition |
0 |
0 |
0 |
212 |
0 |
1 |
7 |
857 |
Repatriation Taxes and Dividend Distortions |
0 |
0 |
0 |
280 |
0 |
0 |
0 |
1,602 |
THE FLIGHT PATHS OF MIGRATORY CORPORATIONS |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
326 |
THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
878 |
Tax Policy and the Activities of Multinational Corporations |
0 |
0 |
3 |
1,499 |
1 |
1 |
23 |
4,696 |
Tax Policy and the Efficiency of U.S. Direct Investment Abroad |
0 |
0 |
0 |
29 |
0 |
0 |
2 |
158 |
Tax Reform, Investment, and the Value of the Firm |
0 |
0 |
0 |
36 |
0 |
0 |
2 |
231 |
Taxation and Economic Efficiency |
1 |
4 |
10 |
781 |
2 |
9 |
32 |
1,812 |
Taxed Avoidance: American Participation in Unsanctioned International Boycotts |
0 |
0 |
0 |
74 |
0 |
1 |
1 |
1,126 |
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms |
0 |
0 |
0 |
120 |
1 |
1 |
9 |
442 |
Taxing Consumption and Other Sins |
0 |
0 |
0 |
153 |
0 |
0 |
2 |
464 |
The Transfer Pricing Problem: Where the Profits Are |
0 |
0 |
0 |
752 |
1 |
1 |
3 |
1,846 |
The Uneasy Marriage of Export Incentives and the Income Tax |
0 |
0 |
0 |
128 |
0 |
1 |
2 |
879 |
The Use of Tax Havens in Exemption Regimes |
0 |
0 |
0 |
60 |
0 |
2 |
3 |
271 |
The use of tax havens in exemption regimes |
0 |
0 |
0 |
49 |
0 |
0 |
2 |
111 |
The use of tax havens in exemption regimes |
0 |
0 |
0 |
56 |
0 |
1 |
12 |
219 |
The use of tax havens in exemption regimes |
0 |
0 |
0 |
51 |
0 |
0 |
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 |
1 |
1 |
173 |
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 |
1 |
1 |
165 |
Uncertain Tax Revenue And The Taxation Of Risky Assets |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
251 |
Understanding Tax Evasion Dynamics |
0 |
0 |
0 |
366 |
1 |
5 |
10 |
963 |
Understanding Tax Evasion Dynamics |
0 |
0 |
1 |
714 |
2 |
5 |
14 |
4,844 |
Understanding Tax Evasion Dynamics |
0 |
0 |
0 |
383 |
3 |
4 |
10 |
2,096 |
Which Countries Become Tax Havens? |
0 |
0 |
1 |
442 |
1 |
3 |
13 |
1,728 |
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 |
0 |
0 |
4 |
106 |
Total Working Papers |
8 |
24 |
103 |
17,776 |
38 |
128 |
519 |
81,179 |
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 |
1 |
4 |
106 |
0 |
1 |
5 |
427 |
Altered States: Taxes and the Location of Foreign Direct Investment in America |
0 |
0 |
10 |
533 |
2 |
3 |
25 |
1,789 |
Are PILOTs property taxes for nonprofits? |
1 |
2 |
2 |
8 |
1 |
5 |
5 |
77 |
Budget spillovers and fiscal policy interdependence: Evidence from the states |
0 |
0 |
4 |
1,116 |
1 |
3 |
19 |
2,321 |
Business Tax Burdens and Tax Reform |
0 |
0 |
0 |
41 |
1 |
2 |
4 |
96 |
Capital Controls, Liberalizations, and Foreign Direct Investment |
0 |
0 |
0 |
108 |
0 |
2 |
9 |
492 |
Capital structure with risky foreign investment |
0 |
0 |
1 |
128 |
2 |
3 |
11 |
615 |
Certain effects of random taxes |
0 |
0 |
1 |
26 |
0 |
0 |
8 |
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 |
5 |
5 |
280 |
0 |
6 |
13 |
720 |
Domestic Effects of the Foreign Activities of US Multinationals |
0 |
0 |
2 |
190 |
0 |
0 |
4 |
607 |
Evaluating International Tax Reform |
0 |
1 |
6 |
64 |
0 |
1 |
13 |
239 |
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions |
1 |
1 |
5 |
67 |
3 |
4 |
13 |
303 |
Fiscal Paradise: Foreign Tax Havens and American Business |
5 |
15 |
54 |
1,762 |
14 |
33 |
126 |
7,091 |
Foreign Direct Investment and the Domestic Capital Stock |
0 |
0 |
1 |
158 |
0 |
1 |
4 |
605 |
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 |
4 |
223 |
0 |
3 |
16 |
851 |
Foreword: The 2018 Conference on Empirical Legal Studies |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
5 |
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens |
1 |
1 |
1 |
17 |
1 |
3 |
3 |
185 |
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 |
1 |
1 |
9 |
369 |
Income misattribution under formula apportionment |
0 |
0 |
1 |
58 |
0 |
0 |
8 |
337 |
Inter vivos transfers of ownership in family firms |
0 |
0 |
3 |
15 |
1 |
5 |
11 |
137 |
Investment Tax Incentives and Frequent Tax Reforms |
0 |
0 |
0 |
165 |
0 |
1 |
4 |
685 |
Investment ramifications of distortionary tax subsidies |
0 |
0 |
0 |
12 |
0 |
1 |
1 |
105 |
Lessons From Behavioral Responses to International Taxation |
2 |
5 |
32 |
195 |
6 |
16 |
81 |
575 |
Market reactions to export subsidies |
0 |
0 |
2 |
80 |
1 |
3 |
11 |
420 |
Multinational Firms and Tax Havens |
0 |
2 |
9 |
105 |
3 |
6 |
23 |
331 |
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 |
1 |
2 |
4 |
41 |
2 |
3 |
9 |
99 |
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 |
1 |
1 |
1 |
66 |
Repatriation Taxes and Dividend Distortions |
1 |
1 |
1 |
17 |
1 |
2 |
5 |
125 |
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 |
0 |
0 |
1 |
262 |
State Fiscal Policies and Transitory Income Fluctuations |
0 |
0 |
0 |
48 |
0 |
0 |
0 |
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 |
0 |
3 |
28 |
0 |
0 |
10 |
85 |
Taxing Consumption and Other Sins |
0 |
0 |
0 |
32 |
0 |
4 |
11 |
430 |
The Case Against Deferral: A Deferential Reconsideration |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
121 |
The Flypaper Effect |
1 |
2 |
3 |
1,724 |
2 |
6 |
15 |
7,812 |
The Redistributive Potential of Transfer Taxation |
0 |
0 |
1 |
11 |
0 |
0 |
3 |
99 |
The costs of shared ownership: Evidence from international joint ventures |
0 |
0 |
1 |
134 |
2 |
4 |
10 |
488 |
The demand for tax haven operations |
3 |
7 |
30 |
859 |
9 |
17 |
66 |
1,977 |
Three Sides of Harberger Triangles |
0 |
0 |
0 |
214 |
0 |
0 |
3 |
723 |
Trade Credit and Taxes |
0 |
0 |
1 |
23 |
1 |
3 |
7 |
197 |
Treasure Islands |
1 |
2 |
3 |
107 |
2 |
3 |
13 |
426 |
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s |
0 |
0 |
0 |
31 |
1 |
1 |
3 |
165 |
What is benefit taxation? |
0 |
1 |
3 |
261 |
0 |
1 |
5 |
1,237 |
Which countries become tax havens? |
0 |
4 |
34 |
553 |
3 |
16 |
86 |
1,784 |
Who offers tax-based business development incentives? |
0 |
1 |
2 |
37 |
0 |
2 |
4 |
227 |
Will Social Welfare Expenditures Survive Tax Competition&quest |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
192 |
Total Journal Articles |
17 |
53 |
236 |
9,964 |
61 |
166 |
688 |
37,660 |
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 |
3 |
27 |
0 |
0 |
6 |
110 |
Anticipated Tax Changes and the Timing of Investment |
0 |
1 |
1 |
10 |
0 |
1 |
3 |
103 |
Appendix to "Taxing Multinational Corporations" |
0 |
0 |
0 |
8 |
0 |
1 |
3 |
50 |
Coming Home to America: Dividend Repatriations by US Multinationals |
0 |
0 |
0 |
42 |
0 |
0 |
1 |
212 |
Comment on "Fiscal Federalism and the Role of the Income Tax" |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
4 |
Do Tax Havens Flourish? |
0 |
0 |
3 |
82 |
0 |
1 |
12 |
291 |
Excess Capital Flows and the Burden of Inflation in Open Economies |
0 |
0 |
0 |
17 |
0 |
1 |
2 |
126 |
How Globalization Affects Tax Design |
0 |
0 |
0 |
69 |
0 |
1 |
5 |
252 |
How Important Are Perpetual Tax Savings? |
0 |
0 |
0 |
8 |
0 |
0 |
11 |
93 |
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals |
0 |
0 |
1 |
32 |
0 |
1 |
2 |
126 |
International Taxation and the Location of Inventive Activity |
0 |
0 |
0 |
27 |
0 |
0 |
1 |
78 |
International taxation |
0 |
4 |
12 |
493 |
2 |
10 |
38 |
1,676 |
Introduction to "International Taxation and Multinational Activity" |
0 |
1 |
1 |
62 |
0 |
1 |
2 |
178 |
Introduction to "Taxing Multinational Corporations" |
0 |
0 |
0 |
11 |
0 |
1 |
1 |
62 |
Introduction to "The Effects of Taxation on Multinational Corporations" |
0 |
0 |
0 |
45 |
0 |
1 |
1 |
177 |
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals |
1 |
1 |
1 |
31 |
2 |
2 |
3 |
93 |
Non-Profit Business Activity and the Unrelated Business Income Tax |
0 |
1 |
1 |
23 |
0 |
1 |
2 |
228 |
Notes on the Tax Treatment of Structures |
0 |
0 |
0 |
13 |
0 |
0 |
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 |
1 |
1 |
1 |
90 |
Tax Sparing and Direct Investment in Developing Countries |
0 |
0 |
0 |
46 |
1 |
1 |
5 |
180 |
Taxation and US Multinational Investment |
0 |
0 |
0 |
10 |
1 |
1 |
3 |
61 |
Taxation and economic efficiency |
3 |
7 |
27 |
1,033 |
6 |
16 |
96 |
3,889 |
Taxes, Technology Transfer, and R&D by Multinational Firms |
0 |
0 |
1 |
13 |
0 |
0 |
1 |
81 |
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms |
0 |
0 |
0 |
39 |
1 |
1 |
2 |
149 |
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 |
1 |
1 |
103 |
US Defense Contracts during the Tax Expenditure Battles of the 1980s |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
13 |
Total Chapters |
4 |
15 |
51 |
2,187 |
15 |
44 |
205 |
8,634 |