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 3 8 1,700
"Tax Sparing" and Direct Investment in Developing Countries 0 0 0 707 0 2 2 3,248
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets 2 4 8 600 6 18 30 2,027
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 0 250 0 3 15 888
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 23 1 6 18 255
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 152 3 17 22 1,766
Anticipated Tax Changes and the Timing of Investment 0 0 0 43 2 5 8 224
Are PILOTs Property Taxes for Nonprofits? 0 0 0 12 0 7 11 95
Arm's Length Pricing: Some Economic Perspectives 0 1 2 4 2 5 8 349
Banks and Tax-Exempt Debt Arbitrage 0 0 2 8 0 0 7 17
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? 0 0 0 0 0 9 12 396
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS 0 0 0 0 0 0 6 513
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS 0 0 0 0 0 4 7 306
Capital Controls, Liberalizations, and Foreign Direct Investement 0 0 0 198 0 3 10 986
Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems? 0 0 0 167 0 5 7 501
Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems 0 0 0 61 0 3 9 338
Capital Gains Realizations 0 0 1 34 0 2 7 28
Capital Structure with Risky Foreign Investment 0 0 1 141 1 6 12 579
Certain Effects of Uncertain Taxes 0 0 1 55 2 9 18 127
Certain effects of random taxes 0 0 2 22 2 6 12 45
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment 0 0 0 201 0 2 5 531
Coming Home to America: Dividend Repatriations by U.S. Multinationals 0 0 1 124 1 11 29 561
Copycatting: Fiscal Policies of States and Their Neighbors 0 0 0 83 2 4 7 308
Corporate Taxation and the Distribution of Income 2 2 2 39 2 7 14 102
Corporate Taxes and Union Wages in the United States 0 0 0 65 1 2 5 281
Corporate taxes and union wages in the United States 0 0 0 28 1 8 11 276
Credit and Deferral as International Investment Incentives 0 0 0 150 2 7 9 547
Dividend Policy inside the Firm 0 0 0 1,262 1 9 20 5,645
Dividends And Profits: Some Unsubtle Foreign Influences 0 0 0 0 0 5 6 195
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 0 40 0 2 3 261
Do Tax Havens Flourish? 0 0 0 370 1 6 11 1,266
Economic Effects of Regional Tax Havens 0 0 0 350 2 11 19 1,280
Effects of the reverse charge mechanism on VAT gaps 1 28 28 28 1 15 15 15
Evaluating Minimum Taxation 1 1 1 22 1 6 14 44
Evaluating Tax Harmonization 1 1 1 18 2 5 98 124
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 154 1 6 8 1,154
Exchange Rates and Tax-Based Export Promotion 0 0 0 120 0 2 4 566
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 0 228 1 5 6 1,031
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS 0 0 0 0 1 9 20 2,025
Fiscal Paradise: Foreign Tax Havens and American Business 2 3 9 630 5 14 32 2,137
Forbidden Payment: Foreign Bribery and American Business After 1977 0 0 1 986 0 4 17 5,190
Foreign Direct Investment and Domestic Economic Activity 0 0 1 226 1 6 13 961
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 253 1 7 13 876
Foreign Direct Investment in a World of Multiple Taxes 0 0 0 236 0 6 15 928
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens 0 0 0 28 0 8 16 449
How Globalization Affects Tax Design 0 0 1 351 1 6 17 989
How Important Are Perpetual Tax Savings? 0 0 0 64 1 5 10 125
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS 0 0 0 3 1 10 12 515
Income Misattribution under Formula Apportionment 0 0 0 47 0 5 10 279
Inter Vivos Transfers of Ownership in Family Firms 0 0 2 20 1 19 29 176
Inter Vivos Transfers of Ownership in Family Firms 1 1 1 15 1 2 5 108
Inter vivos transfers of ownership in family firms 0 0 0 12 1 5 13 81
Inter vivos transfers of ownership in family firms 0 0 0 26 0 5 11 172
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 84 0 3 10 503
International Joint Ventures and the Boundaries of the Firm 0 0 0 616 0 3 11 2,306
International Taxation 0 1 5 658 0 11 39 1,936
Investment Ramifications of Distortionary Tax Subsidies 0 0 0 125 1 6 9 1,014
Investment Tax Incentives and Frequent Tax Reforms 0 0 0 118 1 5 16 429
Market Reactions to Export Subsidies 0 0 0 184 0 8 16 807
Multinational firms and tax havens 0 0 2 141 2 7 22 272
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 85 0 7 8 339
Nonprofit Business Activity and the Unrelated Business Income Tax 0 0 0 133 0 6 11 1,546
Notes on the Tax Treatment of Structures 0 0 0 32 0 7 12 253
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s 0 0 0 64 0 2 4 206
On the Timeliness of Tax Reform 0 0 0 63 0 9 15 293
Perfect Taxation with Imperfect Competition 0 0 1 213 2 15 25 881
Quality-Aware Tax Incentives for Charitable Contributions 0 0 0 14 1 7 12 35
Repatriation Taxes and Dividend Distortions 0 0 0 280 5 7 12 1,614
THE FLIGHT PATHS OF MIGRATORY CORPORATIONS 0 0 0 0 0 4 10 336
THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE 0 0 0 0 0 7 15 893
Tax Policy and the Activities of Multinational Corporations 0 4 7 1,506 0 10 19 4,714
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 29 0 2 4 162
Tax Reform and the Laffer Curve 2 2 27 27 2 8 35 35
Tax Reform, Investment, and the Value of the Firm 0 0 0 36 1 8 12 243
Taxation and Economic Efficiency 0 3 11 789 5 75 137 1,943
Taxed Avoidance: American Participation in Unsanctioned International Boycotts 0 0 0 74 1 5 8 1,134
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 120 1 10 13 454
Taxing Consumption and Other Sins 0 1 1 154 1 11 12 476
The Transfer Pricing Problem: Where the Profits Are 0 0 0 752 0 4 19 1,864
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 128 2 5 12 891
The Use of Tax Havens in Exemption Regimes 0 0 0 60 0 4 6 277
The use of tax havens in exemption regimes 0 0 0 51 0 8 11 178
The use of tax havens in exemption regimes 0 0 1 57 2 12 17 236
The use of tax havens in exemption regimes 0 0 0 49 0 6 10 121
Three Sides of Harberger Triangles 0 0 0 401 1 8 19 1,827
Trade Credit and Taxes 0 0 0 36 0 7 9 205
Trade Credit and Taxes 0 0 0 28 0 3 9 181
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s 0 0 0 14 0 2 5 170
Uncertain Tax Revenue And The Taxation Of Risky Assets 0 0 0 0 0 4 7 258
Understanding Tax Evasion Dynamics 0 0 0 714 4 10 23 4,862
Understanding Tax Evasion Dynamics 0 0 0 366 1 7 22 981
Understanding Tax Evasion Dynamics 0 0 0 383 1 4 19 2,111
Which Countries Become Tax Havens? 0 1 3 445 3 8 23 1,748
Who Offers Tax-Based Business Development Incentives? 0 0 0 21 1 4 9 141
Who offers tax-based business development incentives? 0 0 0 31 0 1 2 108
Total Working Papers 12 53 123 17,895 90 677 1,455 82,569


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 3 108 0 3 9 435
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 2 5 538 0 12 24 1,811
Are PILOTs property taxes for nonprofits? 0 0 2 8 1 7 16 89
Budget spillovers and fiscal policy interdependence: Evidence from the states 0 1 4 1,120 0 9 33 2,351
Business Tax Burdens and Tax Reform 0 0 0 41 0 5 9 104
Capital Controls, Liberalizations, and Foreign Direct Investment 0 1 2 110 1 7 11 502
Capital gains realizations 0 0 1 1 5 12 19 20
Capital structure with risky foreign investment 0 0 3 131 0 11 24 636
Certain effects of random taxes 0 1 1 27 1 3 9 106
Comment on “state and federal tax equity: Estimates before and after the tax reform act of 1986” 0 0 0 1 0 0 1 33
Contemporary U.S. tax policy 0 0 0 9 0 2 2 44
Corporate taxes and union wages in the United States 0 0 2 6 1 5 14 25
Credit and deferral as international investment incentives 0 0 0 69 1 2 4 340
Digital Tax Arithmetic 0 1 1 50 1 4 8 83
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 0 34 0 1 3 218
Do tax havens divert economic activity? 0 0 5 281 0 2 13 729
Domestic Effects of the Foreign Activities of US Multinationals 1 1 2 192 2 13 21 628
Evaluating International Tax Reform 0 1 3 67 3 13 18 257
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 1 1 2 68 2 7 20 319
Fiscal Paradise: Foreign Tax Havens and American Business 3 5 41 1,789 12 35 127 7,190
Foreign Direct Investment and the Domestic Capital Stock 1 1 1 159 5 9 14 618
Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren 0 0 0 1 0 3 3 12
Foreign Income and Domestic Deductions 0 0 0 10 0 2 5 58
Foreign direct investment in a world of multiple taxes 0 0 3 226 1 10 22 871
Foreword: The 2018 Conference on Empirical Legal Studies 0 0 0 2 0 5 5 10
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens 0 0 2 18 1 3 11 194
How Important Are Perpetual Tax Savings? 0 0 0 14 1 4 6 96
Income and Substitution Effects of Estate Taxation 1 2 2 87 1 8 11 379
Income misattribution under formula apportionment 0 0 0 58 0 5 11 348
Inter vivos transfers of ownership in family firms 0 0 2 17 0 6 20 154
Introduction 0 0 0 0 0 3 4 4
Investment Tax Incentives and Frequent Tax Reforms 1 1 2 167 3 6 15 700
Investment ramifications of distortionary tax subsidies 0 0 0 12 1 5 15 119
Lessons From Behavioral Responses to International Taxation 0 3 15 206 0 12 52 613
Market reactions to export subsidies 0 0 1 81 0 6 16 433
Multinational Firms and Tax Havens 0 0 2 106 3 11 26 352
NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES* 0 0 0 4 1 4 8 243
Old Rules and New Realities: Corporate Tax Policy in a Global Setting 0 0 3 42 0 5 12 108
On the timeliness of tax reform 0 0 0 17 0 14 19 182
Reflections of the Holland Medal Recipient: Perils of Tax Reform 0 0 0 13 0 2 4 69
Repatriation Taxes and Dividend Distortions 0 0 1 17 1 7 13 137
Reply to Grubert 0 0 0 13 1 3 7 83
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 2 12 14 226
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 49 0 7 10 213
Taxes as Pandemic Controls 0 1 2 30 1 6 12 97
Taxing Consumption and Other Sins 0 0 0 32 1 5 9 438
The Case Against Deferral: A Deferential Reconsideration 0 0 0 10 0 2 5 126
The Flypaper Effect 1 4 10 1,732 11 27 56 7,865
The Redistributive Potential of Transfer Taxation 0 0 0 11 1 9 11 110
The costs of shared ownership: Evidence from international joint ventures 0 0 1 135 1 7 16 502
The demand for tax haven operations 1 3 18 871 2 14 63 2,025
The role of trusts in taxing the rich 0 0 2 7 0 2 6 15
Three Sides of Harberger Triangles 0 0 0 214 2 14 25 748
Trade Credit and Taxes 0 0 1 24 2 8 17 211
Treasure Islands 0 1 6 112 3 13 30 454
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s 0 0 0 31 1 10 14 178
What is benefit taxation? 0 0 2 262 0 4 10 1,246
Which countries become tax havens? 2 2 18 568 7 19 70 1,841
Who offers tax-based business development incentives? 0 0 1 37 0 4 10 235
Will Social Welfare Expenditures Survive Tax Competition&quest 0 0 0 0 1 6 11 203
Total Journal Articles 12 33 172 10,149 84 456 1,077 38,702


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 5 11 318
Taxing Multinational Corporations 0 0 0 0 1 3 6 176
The Effects of Taxation on Multinational Corporations 0 0 0 0 1 8 17 483
Total Books 0 0 0 0 2 16 34 977


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 0 4 9 119
Anticipated Tax Changes and the Timing of Investment 0 0 1 10 0 4 11 113
Appendix to "Taxing Multinational Corporations" 0 0 0 8 0 10 13 63
Coming Home to America: Dividend Repatriations by US Multinationals 0 0 2 44 1 8 22 234
Comment on "Fiscal Federalism and the Role of the Income Tax" 0 0 0 1 0 1 3 7
Do Tax Havens Flourish? 0 0 0 82 5 8 12 303
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 17 0 6 7 132
How Globalization Affects Tax Design 0 0 0 69 1 7 14 265
How Important Are Perpetual Tax Savings? 0 0 0 8 0 5 13 106
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 32 1 4 9 135
International Taxation and the Location of Inventive Activity 0 0 0 27 1 4 4 82
International taxation 0 0 6 495 1 13 35 1,703
Introduction to "International Taxation and Multinational Activity" 0 0 1 62 0 5 8 185
Introduction to "Taxing Multinational Corporations" 0 0 0 11 1 4 4 66
Introduction to "The Effects of Taxation on Multinational Corporations" 0 0 0 45 0 3 5 182
Martin Feldstein (1939–2019) 0 0 0 0 1 1 6 7
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 1 31 0 3 9 100
Non-Profit Business Activity and the Unrelated Business Income Tax 0 0 1 23 1 5 9 236
Notes on the Tax Treatment of Structures 0 0 0 13 0 4 8 135
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s 0 0 0 20 0 3 6 95
Tax Sparing and Direct Investment in Developing Countries 0 0 1 47 1 7 14 193
Taxation and US Multinational Investment 0 0 1 11 5 9 14 74
Taxation and economic efficiency 2 6 24 1,050 7 29 88 3,963
Taxes, Technology Transfer, and R&D by Multinational Firms 0 0 0 13 0 5 10 91
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 39 1 8 13 161
The Tax Treatment of Interest and the Operations of U.S. Multinationals 0 0 0 11 2 7 7 65
The Tax Treatment of Structures 0 0 0 2 1 7 9 33
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 12 0 1 10 112
US Defense Contracts during the Tax Expenditure Battles of the 1980s 0 0 0 0 2 2 5 17
Total Chapters 2 6 38 2,210 32 177 377 8,977


Statistics updated 2026-04-09