James R. Hines Jr.
#6,894
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American tax economist
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James R. Hines Jr.economics Degrees
Economics
#363
World Rank
#457
Historical Rank
#226
USA Rank
Taxation
#2
World Rank
#2
Historical Rank
#1
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James R. Hines Jr.law Degrees
Law
#552
World Rank
#752
Historical Rank
#329
USA Rank
International Law
#591
World Rank
#737
Historical Rank
#275
USA Rank
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Economics Law
Why Is James R. Hines Jr. Influential?
(Suggest an Edit or Addition)According to Wikipedia, James R. Hines Jr. is an American economist and a founder of academic research into corporate-focused tax havens, and the effect of U.S. corporate tax policy on the behaviors of U.S. multinationals. His papers were some of the first to analyse profit shifting, and to establish quantitative features of tax havens. Hines showed that being a tax haven could be a prosperous strategy for a jurisdiction, and controversially, that tax havens can promote economic growth. Hines showed that use of tax havens by U.S. multinationals had maximized long-term U.S. exchequer tax receipts, at the expense of other jurisdictions. Hines is the most cited author on the research of tax havens, and his work on tax havens was relied upon by the CEA when drafting the Tax Cuts and Jobs Act of 2017.
James R. Hines Jr.'s Published Works
Number of citations in a given year to any of this author's works
Total number of citations to an author for the works they published in a given year. This highlights publication of the most important work(s) by the author
Published Works
- Budget spillovers and fiscal policy interdependence: Evidence from the states (1993) (1306)
- Fiscal Paradise: Foreign Tax Havens and American Business (1990) (1225)
- Lessons from Behavioral Responses to International Taxation (1999) (615)
- The Demand for Tax Haven Operations (2005) (566)
- The Flypaper Effect (1995) (555)
- Altered States: Taxes and the Location of Foreign Direct Investment in America (1993) (526)
- Which Countries Become Tax Havens? (2006) (491)
- Forbidden Payment: Foreign Bribery and American Business After 1977 (1995) (433)
- Foreign Direct Investment in a World of Multiple Taxes (2001) (324)
- Foreign Direct Investment and the Domestic Capital Stock (2005) (296)
- Taxation and Economic Efficiency (2001) (295)
- Tax Policy and the Activities of Multinational Corporations (1996) (274)
- The Costs of Shared Ownership: Evidence from International Joint Ventures (2002) (248)
- Domestic Effects of the Foreign Activities of US Multinationals (2009) (246)
- Do Tax Havens Divert Economic Activity (2006) (194)
- Coming Home to America: Dividend Repatriations by U.S. Multinationals (1989) (175)
- Treasure islands (1999) (173)
- Evaluating International Tax Reform (2003) (161)
- Capital Controls, Liberalizations, and Foreign Direct Investment (2005) (160)
- Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment (2002) (150)
- Investment Tax Incentives and Frequent Tax Reforms (1988) (148)
- The Effects of Taxation on Multinational Corporations (1995) (147)
- Capital Structure with Risky Foreign Investment (2006) (140)
- Do Tax Havens Flourish? (2005) (135)
- Anomalies: The Flypaper Effect (2016) (126)
- Dividend Policy Inside the Multinational Firm (2003) (125)
- Another Look at Whether a Rising Tide Lifts All Boats (2001) (124)
- Old Rules and New Realities: Corporate Tax Policy in a Global Setting (2004) (112)
- Foreign Direct Investment and Domestic Economic Activity (2005) (109)
- Rethinking estate and gift taxation (2001) (101)
- Multinational Firms and Tax Havens (2016) (99)
- Credit and Deferral as International Investment Incentives (1992) (98)
- Corporate taxation and international competition (2005) (98)
- "Tax Sparing" and Direct Investment in Developing Countries (1998) (96)
- On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s (1991) (96)
- "Tax Sparing" and Direct Investment in Developing Countries (1998) (96)
- International capital taxation (2010) (93)
- Value-Added Taxes and International Trade: The Evidence (2005) (87)
- No Place like Home: Tax Incentives and the Location of R&D by American Multinationals (1994) (77)
- Economic Effects of Regional Tax Havens (2004) (64)
- Income Misattribution under Formula Apportionment (2009) (64)
- Notes on the Tax Treatment of Structures (1986) (63)
- Domestic Effects of the Foreign Activities of U.S. Multinationals (2008) (63)
- Anticipated Tax Changes and the Timing of Investment (1986) (62)
- Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals (1994) (62)
- Dividends and Profits: Some Unsubtle Foreign Influences (1996) (59)
- Taxing Consumption and Other Sins (2007) (58)
- Taxes, Technology Transfer, and the R&D Activities of Multinational Firms (1994) (58)
- 'Basket' Cases: Tax Incentives and International Joint Venture Participation by American Multinational Firms (1999) (55)
- Perfect Taxation with Imperfect Competition (2001) (53)
- Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems? (1990) (53)
- Taxing Corporate Income in the 21st Century (2012) (51)
- International Taxation (2002) (50)
- 4How Globalization Affects Tax Design (2009) (49)
- Copycatting: Fiscal Policies of States and Their Neighbors (1989) (46)
- Will Social Welfare Expenditures Survive Tax Competition (2006) (40)
- TAXES AND THE QUALITY OF CAPITAL (2000) (39)
- Taxes, Technology Transfer, and the R&D Activities of Multinational Firms (1994) (36)
- Who Offers Tax-Based Business Development Incentives? (2011) (35)
- International Taxation and the Location of Inventive Activity (2000) (34)
- The Flight Paths of Migratory Corporations (1991) (34)
- Corporate taxes and union wages in the United States (2009) (29)
- What is benefit taxation (2000) (29)
- State Fiscal Policies and Transitory Income Fluctuations (2011) (28)
- The Attack on Nonprofit Status: A Charitable Assessment (2010) (28)
- Might Fundamental Tax Reform Increase Criminal Activity (2004) (28)
- The Use of Tax Havens in Exemption Regimes (2011) (28)
- Chapter 28 International taxation (2002) (26)
- Policy Forum: How Serious Is the Problem of Base Erosion and Profit Shifting? (2014) (25)
- The Case against Deferral: A Deferential Reconsideration (1999) (24)
- Taxing Multinational Corporations (1995) (23)
- Taxes, Technology Transfer, and R&D by Multinational Firms (1995) (21)
- Forbidden Payment: Foreign Bribery and American Business after 1977 (1995) (21)
- Taxation and Multinational Activity; New Evidence, New Interpretations (2006) (17)
- Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence (2007) (16)
- Sensible tax policies in open economies (2004) (14)
- Investment ramifications of distortionary tax subsidies (1998) (14)
- The Last Best Hope for Progressivity in Tax (2010) (14)
- The Internal Markets of Multinational Firms (2007) (14)
- Income and substitution effects of estate taxation (2013) (14)
- The Uneasy Marriage of Export Incentives and the Income Tax (2000) (14)
- "Basket" Cases: International Joint Ventures after the Tax Reform Act of 1986 (1996) (14)
- TAX POLICY AND THE EFFICIENCY OF U.S. DIRECT INVESTMENT ABROAD (2011) (13)
- On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s (1991) (13)
- Excess Capital Flows and the Burden of Inflation in Open Economies (1997) (13)
- Excess Burden of Taxation (2007) (13)
- Foreign Income and Domestic Deductions (2008) (12)
- Taxing Corporate Income in the 21st Century: Corporate Taxation and International Competition (2007) (12)
- NBER WORKING PAPER SERIES INTERNATIONAL TAXATION (2002) (11)
- On the timeliness of tax reform (2004) (11)
- Tax Reform, Investment, and the Value of the Firm (1986) (11)
- Shortfalls in the Long Run: Predictions about the Social Security Trust Fund (2005) (11)
- Figure Skating: A HISTORY (2006) (11)
- "Tax Sparing" and Direct Investment in Developing Countries (1998) (9)
- Altered States: Taxes and the Location of Foreign Direct Investment in America (1993) (8)
- Do Tax Havens Divert Economic Activity? (2005) (7)
- Are Pilots Property Taxes for Nonprofits? (2015) (7)
- Taxing Corporate Income in the 21st Century: Contributors (2007) (7)
- The Transfer Pricing Problem: Where the Profits are (1990) (6)
- Venture Out Alone (2004) (6)
- The Effects of International Taxation on Multinational Corporations (1995) (6)
- Nonprofit Business Activity and the Unrelated Business Income Tax (1999) (5)
- Inter vivos transfers of ownership in family firms (2016) (5)
- Reply to Grubert (2005) (5)
- Exchange Rates and Tax-Based Export Promotion (2001) (5)
- Applied Public Finance Meets General Equilibrium : The Research Contributions of Arnold Harberger (2002) (5)
- Certain effects of random taxes (2021) (5)
- TAXES AS PANDEMIC CONTROLS (2020) (5)
- Delegating Tax (2014) (5)
- Corporate Taxation and the Distribution of Income (2020) (4)
- Appendix to "Taxing Multinational Corporations" (1995) (4)
- Losing Interest: Interest Allocation Rules and the Cost of Debt Finance (1994) (3)
- Corporate Taxes and the Cost of Capital for U.S. Multinationals (1995) (3)
- Taxation of Foreign Income (2007) (3)
- Reemployment Bonuses in the Unemployment Insurance System: Evidence from Three Field Experiments by Philip K. Robins; Robert G. Spiegelman (2007) (3)
- U.S. DEFENSE CONTRACTS DURING THE TAX EXPENDITURE BATTLES OF THE 1980s (2008) (3)
- Understanding the AMT, and Its Unadopted Sibling, the AMxT (2013) (3)
- Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances (1995) (3)
- Do Tax Havens Flourish? (2004) (2)
- High Tax Heresy (2016) (2)
- Taxed Avoidance: American Participation in Unsanctioned International Boycotts (1997) (2)
- Introduction to "International Taxation and Multinational Activity" (2000) (2)
- The Redistributive Potential of Transfer Taxation (2013) (2)
- Digital Tax Arithmetic (2023) (2)
- How Important Are Perpetual Tax Savings? (2013) (1)
- Doing R&D in the right places (1998) (1)
- Introduction to "The Effects of Taxation on Multinational Corporations" (1995) (1)
- Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren (2007) (1)
- Historical Dictionary of Figure Skating (2011) (1)
- Dividends and Profits: Some Unsubtle Foreign Influences (1991) (1)
- Introduction to "Taxing Multinational Corporations" (1995) (1)
- Corporate Taxation and the Distribution of Income (2020) (1)
- University of Michigan Law School Scholarship Repository (2010) (1)
- Comment on “state and federal tax equity: Estimates before and after the tax reform act of 1986” (1993) (1)
- Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income (1995) (1)
- The Tax Treatment of Interest and the Operations of U.S. Multinationals (1995) (1)
- Front matter, "The Effects of Taxation on Multinational Corporations" (1995) (1)
- Certain Effects of Uncertain Taxes (2018) (1)
- Home-Country Effects of Outward Direct Investment (1995) (1)
- Direct Investment: Evidence from Firm-Level Panel Data (1995) (0)
- Interest Allocation Rules and the Changing Cost of Debt Finance (1994) (0)
- Income Misattribution Under Formula Apportionment (2009) (0)
- Proceedings, 93rd annual Conference on Taxation : Santa Fe, New Mexico, November 9-11, 2000 : and minutes of the annual meething of the National Tax Association, Thursday, November 9, 2000 (2001) (0)
- Investment Ramifications of Distortionary Tax Subsidies (1998) (0)
- Reply to Gruben (2005) (0)
- Exchange Rates and Tax-Based Promotion (2001) (0)
- Front matter, acknowledgment, table of contents (2000) (0)
- NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138 (1988) (0)
- 2008 Foreign Income and Domestic Deductions (2016) (0)
- Efficient and Impartial Trust Investing (2016) (0)
- Commentary on Chapter 11 (2017) (0)
- Taxing Consumption and Other Sins (2006) (0)
- Taxed Avoidance: American Participation in Unsanctioned International Boycotts (1997) (0)
- Inter vivos transfers of ownership in family firms (2018) (0)
- Foreword: The 2018 Conference on Empirical Legal Studies (2019) (0)
- 4. The Tax Treatment of Structures (2019) (0)
- How Important are Perpetual Tax Savings? (2012) (0)
- Figure Skating in the Formative Years: Singles, Pairs, and the Expanding Role of Women (2015) (0)
- Front matter, Taxing Multinational Corporations (1995) (0)
- Rational Intestacy and Probate Reform (2013) (0)
- Might Fundamental Tax Reform Increase Criminal Activity? (2004) (0)
- Rules on the Cost of Capital (1995) (0)
- NBER WORKING PAPER SERIES CERTAIN EFFECTS OF UNCERTAIN TAXES (2018) (0)
- Competition among Fallible Governments (2007) (0)
- NBER WORKING PAPER SERIES CERTAIN EFFECTS OF UNCERTAIN TAXES (2018) (0)
- Contemporary U.S. tax policy (2005) (0)
- Symphony For Chamber Orchestra (1969) (0)
- The Tax Treatment of Expenses Incurred to Earn Foreign Source Business Income: Principles, Policies, and Options (2008) (0)
- Public goods and tax structure (1986) (0)
- Credit and Deferral as International Investment Incentives (1992) (0)
- The international markets of multinational firms (2010) (0)
- Taxation in a Global Economy (Book) (2004) (0)
- Globalisation demands reform of UK corporation tax, say studies prepared for the Mirrlees Review (2008) (0)
- No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals (1993) (0)
- The Transfer Pricing Problem: Where the Profits are (1990) (0)
- PERILS OF TAX REFORM (2018) (0)
- Taxing Corporate Income in the 21st Century: Preface (2007) (0)
- Capital structure with risky foreign investment (2015) (0)
- Tax Policy and the Activities of Multinational Corporations (1996) (0)
- WILL SOCIAL WELFARE EXPENDITURES SURVIVE TAX (2006) (0)
- On the Timeliness of Tax Reform (2002) (0)
- REPLY TO BECKER AND FUEST (2010) (0)
- Plenary in Honor of Louis Kaplow, Harvard Law School, 2019 Holland Award Recipient (2019) (0)
- Best of the Corporate Bunch (2019) (0)
- Editors' Summary (2011) (0)
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