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 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 2 10 604 2 6 45 2,047
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 0 250 0 2 16 896
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 152 1 2 26 1,774
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 23 0 1 20 262
Anticipated Tax Changes and the Timing of Investment 0 0 0 43 1 1 10 226
Are PILOTs Property Taxes for Nonprofits? 0 0 0 12 0 2 15 100
Arm's Length Pricing: Some Economic Perspectives 0 0 1 4 1 1 14 356
Banks and Tax-Exempt Debt Arbitrage 0 0 0 8 0 1 8 21
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? 0 0 0 0 0 0 15 399
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS 0 0 0 0 0 3 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 0 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 0 1 16 345
Capital Gains Realizations 0 0 0 34 0 0 6 29
Capital Structure with Risky Foreign Investment 0 0 0 141 0 0 17 586
Certain Effects of Uncertain Taxes 0 0 0 55 0 2 15 131
Certain effects of random taxes 0 0 0 22 0 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 0 3 40 573
Copycatting: Fiscal Policies of States and Their Neighbors 0 0 0 83 1 1 14 316
Corporate Taxation and the Distribution of Income 0 1 3 40 3 8 20 112
Corporate Taxes and Union Wages in the United States 0 0 0 65 2 4 15 291
Corporate taxes and union wages in the United States 0 0 0 28 0 0 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 0 2 6 264
Do Tax Havens Flourish? 0 0 0 370 0 1 16 1,272
Economic Effects of Regional Tax Havens 0 0 0 350 1 1 24 1,287
Effects of the reverse charge mechanism on VAT gaps 1 2 31 31 2 10 28 28
Evaluating Minimum Taxation 0 0 1 22 0 0 11 44
Evaluating Tax Harmonization 0 0 2 19 0 1 95 126
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 154 1 1 10 1,156
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 0 2 23 2,035
Fiscal Paradise: Foreign Tax Havens and American Business 0 1 6 631 0 3 42 2,156
Forbidden Payment: Foreign Bribery and American Business After 1977 0 0 0 986 3 4 16 5,197
Foreign Direct Investment and Domestic Economic Activity 0 0 3 228 1 5 27 976
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 253 0 1 15 880
Foreign Direct Investment in a World of Multiple Taxes 1 1 1 237 1 2 22 936
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens 0 0 0 28 0 2 17 455
How Globalization Affects Tax Design 0 0 0 351 0 1 20 996
How Important Are Perpetual Tax Savings? 0 0 0 64 1 1 12 128
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS 0 0 0 3 0 0 15 519
Income Misattribution under Formula Apportionment 0 0 0 47 1 6 16 286
Inter Vivos Transfers of Ownership in Family Firms 0 0 0 20 1 1 32 184
Inter Vivos Transfers of Ownership in Family Firms 0 0 1 15 0 2 7 111
Inter vivos transfers of ownership in family firms 0 0 0 26 0 1 15 177
Inter vivos transfers of ownership in family firms 0 0 0 12 0 0 14 85
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 84 1 3 15 508
International Joint Ventures and the Boundaries of the Firm 0 0 0 616 0 0 10 2,306
International Taxation 0 1 2 659 1 3 39 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 0 1 13 431
Market Reactions to Export Subsidies 0 0 0 184 0 1 20 813
Multinational firms and tax havens 0 0 1 141 0 1 22 278
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 85 0 1 12 343
Nonprofit Business Activity and the Unrelated Business Income Tax 0 0 0 133 0 1 14 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 1 1 15 296
Perfect Taxation with Imperfect Competition 0 0 0 213 1 2 22 885
Quality-Aware Tax Incentives for Charitable Contributions 0 0 0 14 0 2 19 42
Repatriation Taxes and Dividend Distortions 0 0 0 280 0 0 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 1 17 896
Tax Policy and the Activities of Multinational Corporations 0 1 8 1,509 0 3 23 4,723
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 29 0 2 8 166
Tax Reform and the Laffer Curve 0 0 3 27 0 3 32 51
Tax Reform, Investment, and the Value of the Firm 0 0 0 36 1 2 16 248
Taxation and Economic Efficiency 0 1 8 791 1 7 131 1,957
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 0 1 17 460
Taxing Consumption and Other Sins 0 0 1 154 0 2 15 479
The Transfer Pricing Problem: Where the Profits Are 0 0 0 752 3 3 23 1,870
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 128 0 1 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 49 1 1 12 123
The use of tax havens in exemption regimes 0 0 0 51 0 0 11 181
Three Sides of Harberger Triangles 0 0 0 401 1 4 21 1,835
Trade Credit and Taxes 0 0 0 36 0 0 13 209
Trade Credit and Taxes 0 0 0 28 0 1 11 185
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s 0 0 0 14 0 1 9 175
Uncertain Tax Revenue And The Taxation Of Risky Assets 0 0 0 0 1 1 8 260
Understanding Tax Evasion Dynamics 0 0 0 366 1 4 20 987
Understanding Tax Evasion Dynamics 0 0 0 383 4 6 25 2,128
Understanding Tax Evasion Dynamics 0 0 0 714 0 6 23 4,871
Which Countries Become Tax Havens? 0 0 1 445 0 2 25 1,757
Who Offers Tax-Based Business Development Incentives? 0 0 0 21 0 1 11 144
Who offers tax-based business development incentives? 0 0 0 31 0 2 7 113
Total Working Papers 3 11 87 17,916 40 166 1,730 83,100


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 0 1 11 440
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 4 539 3 5 27 1,824
Are PILOTs property taxes for nonprofits? 0 0 0 8 0 2 16 96
Budget spillovers and fiscal policy interdependence: Evidence from the states 1 1 5 1,122 1 4 39 2,367
Business Tax Burdens and Tax Reform 0 0 0 41 1 1 12 109
Capital Controls, Liberalizations, and Foreign Direct Investment 0 0 1 110 1 2 12 506
Capital gains realizations 0 0 1 1 0 0 24 28
Capital structure with risky foreign investment 0 0 3 131 1 2 25 643
Certain effects of random taxes 0 0 2 28 0 1 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 21 36
Credit and deferral as international investment incentives 0 0 0 69 0 0 6 342
Digital Tax Arithmetic 0 2 5 54 1 4 20 95
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 0 34 1 1 4 219
Do tax havens divert economic activity? 0 0 0 281 3 3 16 739
Domestic Effects of the Foreign Activities of US Multinationals 0 0 2 193 2 3 25 636
Evaluating International Tax Reform 0 0 6 70 0 1 29 268
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 1 68 0 2 25 329
Fiscal Paradise: Foreign Tax Havens and American Business 2 5 32 1,803 10 26 130 7,243
Foreign Direct Investment and the Domestic Capital Stock 0 0 1 159 0 1 15 620
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 0 0 3 59
Foreign direct investment in a world of multiple taxes 0 0 2 226 1 1 22 876
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 11 199
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 2 12 383
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 4 5 23 165
Introduction 0 0 0 0 0 0 5 5
Investment Tax Incentives and Frequent Tax Reforms 0 1 3 168 0 1 17 706
Investment ramifications of distortionary tax subsidies 0 1 1 13 1 4 15 126
Lessons From Behavioral Responses to International Taxation 1 3 9 211 2 7 44 631
Market reactions to export subsidies 0 0 1 81 0 0 15 437
Multinational Firms and Tax Havens 0 0 1 106 1 2 25 358
NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES* 0 0 0 4 0 0 8 245
Old Rules and New Realities: Corporate Tax Policy in a Global Setting 0 0 2 43 0 0 11 111
On the timeliness of tax reform 0 0 0 17 1 2 22 186
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 12 138
Reply to Grubert 0 0 0 13 0 1 8 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 1 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 12 99
Taxing Consumption and Other Sins 0 1 1 33 1 2 14 445
The Case Against Deferral: A Deferential Reconsideration 0 0 0 10 0 0 6 129
The Flypaper Effect 1 3 13 1,739 2 12 77 7,903
The Redistributive Potential of Transfer Taxation 0 0 0 11 1 1 14 114
The costs of shared ownership: Evidence from international joint ventures 0 0 0 135 0 1 13 504
The demand for tax haven operations 0 1 14 876 2 3 46 2,038
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 34 760
Trade Credit and Taxes 0 0 1 24 0 1 14 213
Treasure Islands 0 0 6 114 1 3 38 468
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s 0 0 0 31 0 1 18 183
What is benefit taxation? 0 0 1 262 0 1 12 1,250
Which countries become tax havens? 1 3 13 576 2 6 72 1,882
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 12 205
Total Journal Articles 6 22 139 10,207 46 130 1,209 39,160


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 1 1 12 321
Taxing Multinational Corporations 0 0 0 0 0 1 12 182
The Effects of Taxation on Multinational Corporations 0 0 0 0 0 1 17 487
Total Books 0 0 0 0 1 3 41 990


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 0 1 1 28 0 3 12 123
Appendix to "Taxing Multinational Corporations" 0 0 0 8 0 0 13 64
Coming Home to America: Dividend Repatriations by US Multinationals 0 0 1 44 0 0 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 1 21 313
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 17 0 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 2 2 9 87
International taxation 0 0 2 496 0 2 30 1,711
Introduction to "International Taxation and Multinational Activity" 0 0 0 62 1 1 7 186
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 10 187
Martin Feldstein (1939–2019) 0 0 0 0 0 2 11 15
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 31 0 0 11 104
Non-Profit Business Activity and the Unrelated Business Income Tax 0 0 0 23 0 0 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 0 1 2 48 0 1 18 200
Taxation and US Multinational Investment 0 0 0 11 0 0 14 76
Taxation and economic efficiency 2 4 16 1,056 4 15 84 3,999
Taxes, Technology Transfer, and R&D by Multinational Firms 0 0 0 13 0 0 13 95
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 39 0 2 21 171
The Tax Treatment of Interest and the Operations of U.S. Multinationals 0 0 0 11 0 1 9 67
The Tax Treatment of Structures 0 0 0 2 0 0 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 6 22 2,219 8 33 445 9,131


Statistics updated 2026-10-11