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 1 1 3 3,249
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets 1 3 8 601 6 15 35 2,033
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 0 250 5 5 18 893
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 23 4 5 21 259
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 152 3 13 25 1,769
Anticipated Tax Changes and the Timing of Investment 0 0 0 43 0 2 8 224
Are PILOTs Property Taxes for Nonprofits? 0 0 0 12 2 5 13 97
Arm's Length Pricing: Some Economic Perspectives 0 0 2 4 6 8 14 355
Banks and Tax-Exempt Debt Arbitrage 0 0 1 8 3 3 9 20
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? 0 0 0 0 1 4 13 397
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS 0 0 0 0 2 2 8 515
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS 0 0 0 0 1 3 8 307
Capital Controls, Liberalizations, and Foreign Direct Investement 0 0 0 198 4 5 14 990
Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems? 0 0 0 167 2 2 9 503
Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems 0 0 0 61 5 5 14 343
Capital Gains Realizations 0 0 0 34 0 2 6 28
Capital Structure with Risky Foreign Investment 0 0 1 141 5 7 17 584
Certain Effects of Uncertain Taxes 0 0 1 55 2 4 20 129
Certain effects of random taxes 0 0 1 22 2 6 13 47
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment 0 0 0 201 2 2 7 533
Coming Home to America: Dividend Repatriations by U.S. Multinationals 0 0 1 124 7 8 36 568
Copycatting: Fiscal Policies of States and Their Neighbors 0 0 0 83 5 7 12 313
Corporate Taxation and the Distribution of Income 0 2 2 39 1 4 14 103
Corporate Taxes and Union Wages in the United States 0 0 0 65 3 4 8 284
Corporate taxes and union wages in the United States 0 0 0 28 1 3 12 277
Credit and Deferral as International Investment Incentives 0 0 0 150 1 3 10 548
Dividend Policy inside the Firm 0 0 0 1,262 3 6 23 5,648
Dividends And Profits: Some Unsubtle Foreign Influences 0 0 0 0 0 1 6 195
Dividends and Profits: Some Unsubtle Foreign Influences 1 1 1 41 1 1 4 262
Do Tax Havens Flourish? 0 0 0 370 2 3 13 1,268
Economic Effects of Regional Tax Havens 0 0 0 350 3 11 22 1,283
Effects of the reverse charge mechanism on VAT gaps 1 8 29 29 3 5 18 18
Evaluating Minimum Taxation 0 1 1 22 0 4 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 1 3 9 1,155
Exchange Rates and Tax-Based Export Promotion 0 0 0 120 4 5 8 570
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 0 228 1 3 7 1,032
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS 0 0 0 0 6 9 25 2,031
Fiscal Paradise: Foreign Tax Havens and American Business 0 2 8 630 13 19 43 2,150
Forbidden Payment: Foreign Bribery and American Business After 1977 0 0 1 986 2 2 14 5,192
Foreign Direct Investment and Domestic Economic Activity 1 1 2 227 7 10 20 968
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 253 3 5 16 879
Foreign Direct Investment in a World of Multiple Taxes 0 0 0 236 3 3 18 931
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens 0 0 0 28 2 3 16 451
How Globalization Affects Tax Design 0 0 0 351 5 6 20 994
How Important Are Perpetual Tax Savings? 0 0 0 64 2 3 12 127
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS 0 0 0 3 3 5 15 518
Income Misattribution under Formula Apportionment 0 0 0 47 1 3 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 2 20 5 16 31 181
Inter vivos transfers of ownership in family firms 0 0 0 12 3 4 15 84
Inter vivos transfers of ownership in family firms 0 0 0 26 3 4 14 175
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 84 2 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 2 5 34 1,938
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 1 2 17 430
Market Reactions to Export Subsidies 0 0 0 184 2 6 18 809
Multinational firms and tax havens 0 0 2 141 2 5 23 274
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 85 2 2 10 341
Nonprofit Business Activity and the Unrelated Business Income Tax 0 0 0 133 4 5 14 1,550
Notes on the Tax Treatment of Structures 0 0 0 32 2 4 14 255
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s 0 0 0 64 2 2 6 208
On the Timeliness of Tax Reform 0 0 0 63 2 4 17 295
Perfect Taxation with Imperfect Competition 0 0 1 213 2 7 26 883
Quality-Aware Tax Incentives for Charitable Contributions 0 0 0 14 2 3 14 37
Repatriation Taxes and Dividend Distortions 0 0 0 280 0 5 12 1,614
THE FLIGHT PATHS OF MIGRATORY CORPORATIONS 0 0 0 0 2 2 12 338
THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE 0 0 0 0 2 3 17 895
Tax Policy and the Activities of Multinational Corporations 1 2 8 1,507 3 4 22 4,717
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 29 1 2 5 163
Tax Reform and the Laffer Curve 0 2 27 27 6 8 41 41
Tax Reform, Investment, and the Value of the Firm 0 0 0 36 3 7 15 246
Taxation and Economic Efficiency 1 2 10 790 3 21 136 1,946
Taxed Avoidance: American Participation in Unsanctioned International Boycotts 0 0 0 74 1 2 9 1,135
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 120 4 8 17 458
Taxing Consumption and Other Sins 0 0 1 154 0 6 12 476
The Transfer Pricing Problem: Where the Profits Are 0 0 0 752 3 3 22 1,867
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 128 0 4 12 891
The Use of Tax Havens in Exemption Regimes 0 0 0 60 4 5 10 281
The use of tax havens in exemption regimes 0 0 0 51 2 6 13 180
The use of tax havens in exemption regimes 0 0 1 57 2 10 19 238
The use of tax havens in exemption regimes 0 0 0 49 1 3 11 122
Three Sides of Harberger Triangles 0 0 0 401 3 6 22 1,830
Trade Credit and Taxes 0 0 0 36 3 5 12 208
Trade Credit and Taxes 0 0 0 28 3 3 11 184
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s 0 0 0 14 3 3 8 173
Uncertain Tax Revenue And The Taxation Of Risky Assets 0 0 0 0 1 1 8 259
Understanding Tax Evasion Dynamics 0 0 0 714 3 8 23 4,865
Understanding Tax Evasion Dynamics 0 0 0 366 1 2 20 982
Understanding Tax Evasion Dynamics 0 0 0 383 3 5 21 2,114
Which Countries Become Tax Havens? 0 0 3 445 2 5 23 1,750
Who Offers Tax-Based Business Development Incentives? 0 0 0 21 0 2 9 141
Who offers tax-based business development incentives? 0 0 0 31 1 1 3 109
Total Working Papers 6 26 119 17,901 235 453 1,640 82,804


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 2 108 2 3 10 437
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 5 538 3 3 27 1,814
Are PILOTs property taxes for nonprofits? 0 0 1 8 3 5 16 92
Budget spillovers and fiscal policy interdependence: Evidence from the states 0 1 4 1,120 5 7 36 2,356
Business Tax Burdens and Tax Reform 0 0 0 41 4 6 13 108
Capital Controls, Liberalizations, and Foreign Direct Investment 0 1 2 110 1 3 11 503
Capital gains realizations 0 0 1 1 5 13 24 25
Capital structure with risky foreign investment 0 0 3 131 1 4 24 637
Certain effects of random taxes 0 0 1 27 2 3 11 108
Comment on “state and federal tax equity: Estimates before and after the tax reform act of 1986” 0 0 0 1 4 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 6 8 16 31
Credit and deferral as international investment incentives 0 0 0 69 1 2 5 341
Digital Tax Arithmetic 0 1 1 50 2 5 10 85
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 0 34 0 1 3 218
Do tax havens divert economic activity? 0 0 1 281 7 7 16 736
Domestic Effects of the Foreign Activities of US Multinationals 1 2 3 193 4 9 25 632
Evaluating International Tax Reform 2 3 5 69 4 13 22 261
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 1 2 68 1 3 20 320
Fiscal Paradise: Foreign Tax Havens and American Business 2 5 34 1,791 9 27 122 7,199
Foreign Direct Investment and the Domestic Capital Stock 0 1 1 159 1 6 14 619
Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren 0 0 0 1 1 2 4 13
Foreign Income and Domestic Deductions 0 0 0 10 1 1 6 59
Foreign direct investment in a world of multiple taxes 0 0 3 226 2 5 22 873
Foreword: The 2018 Conference on Empirical Legal Studies 0 0 0 2 0 2 5 10
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens 0 0 2 18 4 5 14 198
How Important Are Perpetual Tax Savings? 0 0 0 14 3 4 9 99
Income and Substitution Effects of Estate Taxation 0 2 2 87 1 4 12 380
Income misattribution under formula apportionment 0 0 0 58 4 5 15 352
Inter vivos transfers of ownership in family firms 0 0 2 17 4 7 22 158
Introduction 0 0 0 0 1 2 5 5
Investment Tax Incentives and Frequent Tax Reforms 0 1 2 167 2 5 17 702
Investment ramifications of distortionary tax subsidies 0 0 0 12 2 3 16 121
Lessons From Behavioral Responses to International Taxation 1 2 14 207 3 6 47 616
Market reactions to export subsidies 0 0 1 81 4 5 18 437
Multinational Firms and Tax Havens 0 0 1 106 2 9 26 354
NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES* 0 0 0 4 2 3 10 245
Old Rules and New Realities: Corporate Tax Policy in a Global Setting 0 0 2 42 1 2 12 109
On the timeliness of tax reform 0 0 0 17 2 4 21 184
Reflections of the Holland Medal Recipient: Perils of Tax Reform 0 0 0 13 0 0 4 69
Repatriation Taxes and Dividend Distortions 0 0 1 17 1 5 14 138
Reply to Grubert 0 0 0 13 1 2 8 84
Shortfalls in the Long Run: Predictions about the Social Security Trust Fund 0 0 0 56 0 1 4 266
State Fiscal Policies and Transitory Income Fluctuations 0 0 0 48 6 8 20 232
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 49 1 3 11 214
Taxes as Pandemic Controls 0 1 2 30 2 6 14 99
Taxing Consumption and Other Sins 0 0 0 32 4 7 12 442
The Case Against Deferral: A Deferential Reconsideration 0 0 0 10 2 2 7 128
The Flypaper Effect 1 3 10 1,733 14 32 69 7,879
The Redistributive Potential of Transfer Taxation 0 0 0 11 3 4 14 113
The costs of shared ownership: Evidence from international joint ventures 0 0 1 135 1 3 17 503
The demand for tax haven operations 3 6 18 874 5 12 62 2,030
The role of trusts in taxing the rich 0 0 2 7 2 2 8 17
Three Sides of Harberger Triangles 0 0 0 214 6 8 31 754
Trade Credit and Taxes 0 0 1 24 1 7 16 212
Treasure Islands 0 1 6 112 6 12 36 460
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s 0 0 0 31 3 6 17 181
What is benefit taxation? 0 0 1 262 2 2 11 1,248
Which countries become tax havens? 2 4 17 570 18 27 78 1,859
Who offers tax-based business development incentives? 0 0 0 37 2 2 10 237
Will Social Welfare Expenditures Survive Tax Competition&quest 0 0 0 0 1 2 12 204
Total Journal Articles 12 36 155 10,161 185 359 1,188 38,887


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 2 3 13 320
Taxing Multinational Corporations 0 0 0 0 4 5 10 180
The Effects of Taxation on Multinational Corporations 0 0 0 0 3 7 19 486
Total Books 0 0 0 0 9 15 42 986


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 10 120
Anticipated Tax Changes and the Timing of Investment 0 0 0 10 5 5 15 118
Appendix to "Taxing Multinational Corporations" 0 0 0 8 1 5 14 64
Coming Home to America: Dividend Repatriations by US Multinationals 0 0 2 44 7 8 29 241
Comment on "Fiscal Federalism and the Role of the Income Tax" 0 0 0 1 1 1 4 8
Do Tax Havens Flourish? 0 0 0 82 4 9 16 307
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 17 3 6 9 135
How Globalization Affects Tax Design 0 0 0 69 8 11 21 273
How Important Are Perpetual Tax Savings? 0 0 0 8 2 2 15 108
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 32 2 4 11 137
International Taxation and the Location of Inventive Activity 0 0 0 27 3 5 7 85
International taxation 1 1 3 496 4 8 33 1,707
Introduction to "International Taxation and Multinational Activity" 0 0 0 62 0 0 7 185
Introduction to "Taxing Multinational Corporations" 0 0 0 11 1 3 5 67
Introduction to "The Effects of Taxation on Multinational Corporations" 0 0 0 45 2 2 7 184
Martin Feldstein (1939–2019) 0 0 0 0 4 5 10 11
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 1 31 2 3 11 102
Non-Profit Business Activity and the Unrelated Business Income Tax 0 0 0 23 3 6 11 239
Notes on the Tax Treatment of Structures 0 0 0 13 1 1 9 136
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s 0 0 0 20 2 2 8 97
Tax Sparing and Direct Investment in Developing Countries 0 0 1 47 1 3 15 194
Taxation and US Multinational Investment 0 0 1 11 2 8 16 76
Taxation and economic efficiency 0 5 20 1,050 4 20 84 3,967
Taxes, Technology Transfer, and R&D by Multinational Firms 0 0 0 13 3 4 13 94
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 39 7 8 20 168
The Tax Treatment of Interest and the Operations of U.S. Multinationals 0 0 0 11 1 6 8 66
The Tax Treatment of Structures 0 0 0 2 0 2 9 33
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 12 3 3 12 115
US Defense Contracts during the Tax Expenditure Battles of the 1980s 0 0 0 0 2 4 7 19
Total Chapters 1 6 28 2,211 79 145 436 9,056


Statistics updated 2026-05-06