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 0 2 7 598 3 15 25 2,021
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 0 0 250 0 4 15 888
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 23 0 7 18 254
Another Look at Whether a Rising Tide Lifts All Boats 0 0 0 152 7 15 20 1,763
Anticipated Tax Changes and the Timing of Investment 0 0 0 43 0 6 6 222
Are PILOTs Property Taxes for Nonprofits? 0 0 0 12 3 9 11 95
Arm's Length Pricing: Some Economic Perspectives 0 1 2 4 0 3 6 347
Banks and Tax-Exempt Debt Arbitrage 0 0 2 8 0 2 7 17
CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS? 0 0 0 0 3 9 12 396
COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS 0 0 0 0 0 2 6 513
COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS 0 0 0 0 2 5 7 306
Capital Controls, Liberalizations, and Foreign Direct Investement 0 0 0 198 1 7 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 5 9 338
Capital Gains Realizations 0 0 1 34 2 4 7 28
Capital Structure with Risky Foreign Investment 0 0 1 141 1 6 11 578
Certain Effects of Uncertain Taxes 0 0 1 55 0 8 16 125
Certain effects of random taxes 0 0 2 22 2 5 10 43
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment 0 0 1 201 0 4 7 531
Coming Home to America: Dividend Repatriations by U.S. Multinationals 0 0 1 124 0 21 29 560
Copycatting: Fiscal Policies of States and Their Neighbors 0 0 0 83 0 4 5 306
Corporate Taxation and the Distribution of Income 0 0 0 37 1 7 12 100
Corporate Taxes and Union Wages in the United States 0 0 0 65 0 3 4 280
Corporate taxes and union wages in the United States 0 0 0 28 1 7 10 275
Credit and Deferral as International Investment Incentives 0 0 0 150 0 5 7 545
Dividend Policy inside the Firm 0 0 0 1,262 2 13 19 5,644
Dividends And Profits: Some Unsubtle Foreign Influences 0 0 0 0 1 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 0 7 10 1,265
Economic Effects of Regional Tax Havens 0 0 1 350 6 12 20 1,278
Effects of the reverse charge mechanism on VAT gaps 6 27 27 27 1 14 14 14
Evaluating Minimum Taxation 0 0 1 21 3 7 14 43
Evaluating Tax Harmonization 0 0 0 17 0 11 96 122
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 154 1 6 7 1,153
Exchange Rates and Tax-Based Export Promotion 0 0 0 120 1 4 4 566
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 0 228 1 4 10 1,030
FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS 0 0 0 0 2 10 20 2,024
Fiscal Paradise: Foreign Tax Havens and American Business 0 2 8 628 1 11 31 2,132
Forbidden Payment: Foreign Bribery and American Business After 1977 0 0 1 986 0 7 17 5,190
Foreign Direct Investment and Domestic Economic Activity 0 0 1 226 2 7 13 960
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 253 1 8 12 875
Foreign Direct Investment in a World of Multiple Taxes 0 0 0 236 0 7 15 928
From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens 0 0 0 28 1 10 16 449
How Globalization Affects Tax Design 0 0 1 351 0 8 16 988
How Important Are Perpetual Tax Savings? 0 0 0 64 0 7 9 124
INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS 0 0 0 3 1 10 13 514
Income Misattribution under Formula Apportionment 0 0 0 47 2 6 10 279
Inter Vivos Transfers of Ownership in Family Firms 0 0 2 20 10 20 28 175
Inter Vivos Transfers of Ownership in Family Firms 0 0 0 14 0 1 4 107
Inter vivos transfers of ownership in family firms 0 0 0 26 1 7 11 172
Inter vivos transfers of ownership in family firms 0 0 0 12 0 7 12 80
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 84 0 4 10 503
International Joint Ventures and the Boundaries of the Firm 0 0 0 616 0 4 13 2,306
International Taxation 0 1 5 658 3 13 41 1,936
Investment Ramifications of Distortionary Tax Subsidies 0 0 0 125 0 7 8 1,013
Investment Tax Incentives and Frequent Tax Reforms 0 0 0 118 0 6 15 428
Market Reactions to Export Subsidies 0 0 0 184 4 11 16 807
Multinational firms and tax havens 0 1 2 141 1 10 20 270
No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 0 85 0 8 9 339
Nonprofit Business Activity and the Unrelated Business Income Tax 0 0 0 133 1 7 11 1,546
Notes on the Tax Treatment of Structures 0 0 0 32 2 10 13 253
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s 0 0 0 64 0 3 4 206
On the Timeliness of Tax Reform 0 0 0 63 2 9 16 293
Perfect Taxation with Imperfect Competition 0 0 1 213 3 14 23 879
Quality-Aware Tax Incentives for Charitable Contributions 0 0 0 14 0 6 11 34
Repatriation Taxes and Dividend Distortions 0 0 0 280 0 3 7 1,609
THE FLIGHT PATHS OF MIGRATORY CORPORATIONS 0 0 0 0 0 7 10 336
THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE 0 0 0 0 1 9 15 893
Tax Policy and the Activities of Multinational Corporations 1 4 7 1,506 1 12 19 4,714
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 29 1 2 4 162
Tax Reform and the Laffer Curve 0 1 25 25 0 9 33 33
Tax Reform, Investment, and the Value of the Firm 0 0 0 36 3 9 11 242
Taxation and Economic Efficiency 1 5 12 789 13 97 135 1,938
Taxed Avoidance: American Participation in Unsanctioned International Boycotts 0 0 0 74 0 7 8 1,133
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 120 3 9 12 453
Taxing Consumption and Other Sins 0 1 1 154 5 11 11 475
The Transfer Pricing Problem: Where the Profits Are 0 0 0 752 0 7 19 1,864
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 128 2 7 11 889
The Use of Tax Havens in Exemption Regimes 0 0 0 60 1 6 8 277
The use of tax havens in exemption regimes 0 0 0 51 4 8 11 178
The use of tax havens in exemption regimes 0 0 0 49 2 9 10 121
The use of tax havens in exemption regimes 0 0 1 57 6 11 16 234
Three Sides of Harberger Triangles 0 0 0 401 2 9 18 1,826
Trade Credit and Taxes 0 0 0 36 2 8 9 205
Trade Credit and Taxes 0 0 0 28 0 6 9 181
U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s 0 0 0 14 0 3 6 170
Uncertain Tax Revenue And The Taxation Of Risky Assets 0 0 0 0 0 5 7 258
Understanding Tax Evasion Dynamics 0 0 0 366 0 7 22 980
Understanding Tax Evasion Dynamics 0 0 0 714 1 7 19 4,858
Understanding Tax Evasion Dynamics 0 0 0 383 1 5 18 2,110
Which Countries Become Tax Havens? 0 1 3 445 0 10 20 1,745
Who Offers Tax-Based Business Development Incentives? 0 0 0 21 1 4 8 140
Who offers tax-based business development incentives? 0 0 0 31 0 1 2 108
Total Working Papers 8 46 117 17,883 128 784 1,405 82,479


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 1 1 3 108 1 5 9 435
Altered States: Taxes and the Location of Foreign Direct Investment in America 0 2 5 538 0 13 25 1,811
Are PILOTs property taxes for nonprofits? 0 0 2 8 1 6 16 88
Budget spillovers and fiscal policy interdependence: Evidence from the states 1 2 4 1,120 2 14 33 2,351
Business Tax Burdens and Tax Reform 0 0 0 41 2 6 10 104
Capital Controls, Liberalizations, and Foreign Direct Investment 1 1 2 110 1 6 11 501
Capital gains realizations 0 0 1 1 3 8 15 15
Capital structure with risky foreign investment 0 0 3 131 3 12 24 636
Certain effects of random taxes 0 1 1 27 0 4 8 105
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 13 24
Credit and deferral as international investment incentives 0 0 0 69 0 2 3 339
Digital Tax Arithmetic 1 1 1 50 2 5 7 82
Dividends and Profits: Some Unsubtle Foreign Influences 0 0 0 34 1 2 3 218
Do tax havens divert economic activity? 0 0 6 281 0 4 15 729
Domestic Effects of the Foreign Activities of US Multinationals 0 0 1 191 3 11 19 626
Evaluating International Tax Reform 1 2 4 67 6 13 16 254
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions 0 0 1 67 0 9 18 317
Fiscal Paradise: Foreign Tax Havens and American Business 0 8 39 1,786 6 46 120 7,178
Foreign Direct Investment and the Domestic Capital Stock 0 0 0 158 0 5 9 613
Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren 0 0 0 1 1 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 2 10 22 870
Foreword: The 2018 Conference on Empirical Legal Studies 0 0 0 2 2 5 5 10
From each according to his surplus: Equi-proportionate sharing of commodity tax burdens 0 0 2 18 0 4 11 193
How Important Are Perpetual Tax Savings? 0 0 0 14 0 3 5 95
Income and Substitution Effects of Estate Taxation 1 1 1 86 2 7 10 378
Income misattribution under formula apportionment 0 0 0 58 1 8 11 348
Inter vivos transfers of ownership in family firms 0 0 2 17 3 8 22 154
Introduction 0 0 0 0 1 4 4 4
Investment Tax Incentives and Frequent Tax Reforms 0 0 1 166 0 6 13 697
Investment ramifications of distortionary tax subsidies 0 0 0 12 0 5 14 118
Lessons From Behavioral Responses to International Taxation 1 4 16 206 3 21 54 613
Market reactions to export subsidies 0 0 1 81 1 8 16 433
Multinational Firms and Tax Havens 0 0 3 106 4 11 24 349
NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES* 0 0 0 4 0 4 7 242
Old Rules and New Realities: Corporate Tax Policy in a Global Setting 0 1 3 42 1 6 12 108
On the timeliness of tax reform 0 0 0 17 2 15 19 182
Reflections of the Holland Medal Recipient: Perils of Tax Reform 0 0 0 13 0 3 4 69
Repatriation Taxes and Dividend Distortions 0 0 1 17 3 7 13 136
Reply to Grubert 0 0 0 13 0 3 6 82
Shortfalls in the Long Run: Predictions about the Social Security Trust Fund 0 0 0 56 1 1 4 266
State Fiscal Policies and Transitory Income Fluctuations 0 0 0 48 0 12 12 224
Tax Policy and the Efficiency of U.S. Direct Investment Abroad 0 0 0 49 2 8 10 213
Taxes as Pandemic Controls 1 1 2 30 3 7 11 96
Taxing Consumption and Other Sins 0 0 0 32 2 4 11 437
The Case Against Deferral: A Deferential Reconsideration 0 0 0 10 0 3 5 126
The Flypaper Effect 1 4 9 1,731 7 24 48 7,854
The Redistributive Potential of Transfer Taxation 0 0 0 11 0 9 10 109
The costs of shared ownership: Evidence from international joint ventures 0 0 1 135 1 8 17 501
The demand for tax haven operations 2 3 18 870 5 19 63 2,023
The role of trusts in taxing the rich 0 1 2 7 0 3 6 15
Three Sides of Harberger Triangles 0 0 0 214 0 15 23 746
Trade Credit and Taxes 0 1 1 24 4 9 15 209
Treasure Islands 1 3 7 112 3 15 28 451
U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s 0 0 0 31 2 10 13 177
What is benefit taxation? 0 0 2 262 0 4 10 1,246
Which countries become tax havens? 0 1 17 566 2 16 66 1,834
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 0 6 10 202
Total Journal Articles 12 38 168 10,137 90 498 1,029 38,618


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 7 13 318
Taxing Multinational Corporations 0 0 0 0 0 3 7 175
The Effects of Taxation on Multinational Corporations 0 0 0 0 3 8 17 482
Total Books 0 0 0 0 4 18 37 975


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 1 10 0 8 11 113
Anticipated Tax Changes and the Timing of Investment 0 0 0 27 0 4 9 119
Appendix to "Taxing Multinational Corporations" 0 0 0 8 4 12 14 63
Coming Home to America: Dividend Repatriations by US Multinationals 0 0 2 44 0 15 21 233
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 0 5 8 298
Excess Capital Flows and the Burden of Inflation in Open Economies 0 0 0 17 3 6 7 132
How Globalization Affects Tax Design 0 0 0 69 2 8 13 264
How Important Are Perpetual Tax Savings? 0 0 0 8 0 8 13 106
Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals 0 0 0 32 1 7 9 134
International Taxation and the Location of Inventive Activity 0 0 0 27 1 3 3 81
International taxation 0 1 6 495 3 16 36 1,702
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 3 4 65
Introduction to "The Effects of Taxation on Multinational Corporations" 0 0 0 45 0 3 6 182
Martin Feldstein (1939–2019) 0 0 0 0 0 2 5 6
No Place like Home: Tax Incentives and the Location of R&D by American Multinationals 0 0 1 31 1 6 9 100
Non-Profit Business Activity and the Unrelated Business Income Tax 0 0 1 23 2 5 8 235
Notes on the Tax Treatment of Structures 0 0 0 13 0 6 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 5 6 95
Tax Sparing and Direct Investment in Developing Countries 0 0 1 47 1 9 13 192
Taxation and US Multinational Investment 0 0 1 11 1 7 9 69
Taxation and economic efficiency 3 7 22 1,048 9 27 83 3,956
Taxes, Technology Transfer, and R&D by Multinational Firms 0 0 0 13 1 9 10 91
Taxes, Technology Transfer, and the R&D Activities of Multinational Firms 0 0 0 39 0 10 12 160
The Tax Treatment of Interest and the Operations of U.S. Multinationals 0 0 0 11 3 5 5 63
The Tax Treatment of Structures 0 0 0 2 1 7 8 32
The Uneasy Marriage of Export Incentives and the Income Tax 0 0 0 12 0 4 10 112
US Defense Contracts during the Tax Expenditure Battles of the 1980s 0 0 0 0 0 2 3 15
Total Chapters 3 8 36 2,208 34 208 354 8,945


Statistics updated 2026-03-04