Details about James R. Hines, Jr.

Phone:	+001 (734) 764-2320
Postal address:	Department of Economics University of Michigan 343 Lorch Hall 611 Tappan Street Ann Arbor, MI 48109-1220 United States of America
Workplace:	Economics Department, University of Michigan, (more information at EDIRC)

Access statistics for papers by James R. Hines, Jr..

Last updated 2023-02-24. Update your information in the RePEc Author Service.

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Working Papers

2024

1. Banks and Tax-Exempt Debt Arbitrage
   NBER Working Papers, National Bureau of Economic Research, Inc
2. Evaluating Minimum Taxation
   NBER Working Papers, National Bureau of Economic Research, Inc

2023

3. Capital Gains Realizations
   NBER Working Papers, National Bureau of Economic Research, Inc
4. Evaluating Tax Harmonization
   NBER Working Papers, National Bureau of Economic Research, Inc

2021

5. Certain effects of random taxes
   Post-Print, HAL View citations (3)
   See also Journal Article Certain effects of random taxes, Journal of Public Economics, Elsevier (2021) View citations (6) (2021)

2020

6. Corporate Taxation and the Distribution of Income
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)

2018

7. Certain Effects of Uncertain Taxes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

2016

8. Inter Vivos Transfers of Ownership in Family Firms
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
   Also in CESifo Working Paper Series, CESifo (2016) View citations (3)
   VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association (2016) View citations (3)
   Working Papers, Oxford University Centre for Business Taxation (2015) View citations (3)
   See also Journal Article Inter vivos transfers of ownership in family firms, International Tax and Public Finance, Springer (2019) View citations (3) (2019)
9. Multinational firms and tax havens
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (80)
   See also Journal Article Multinational Firms and Tax Havens, The Review of Economics and Statistics, MIT Press (2016) View citations (88) (2016)

2015

10. Are PILOTs Property Taxes for Nonprofits?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article Are PILOTs property taxes for nonprofits?, Journal of Urban Economics, Elsevier (2016) (2016)

2012

11. How Important Are Perpetual Tax Savings?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Chapter How Important Are Perpetual Tax Savings?, NBER Chapters, National Bureau of Economic Research, Inc (2013) (2013)
    Journal Article How Important Are Perpetual Tax Savings?, Tax Policy and the Economy, University of Chicago Press (2013) (2013)
12. The use of tax havens in exemption regimes
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2011) View citations (24)
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank (2011) View citations (21)
    Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich (2012) View citations (2)
13. Trade Credit and Taxes
    Working Papers, Research Seminar in International Economics, University of Michigan View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2012) View citations (2)
    See also Journal Article Trade Credit and Taxes, The Review of Economics and Statistics, MIT Press (2016) View citations (7) (2016)

2011

14. Tax Policy and the Efficiency of U.S. Direct Investment Abroad
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article Tax Policy and the Efficiency of U.S. Direct Investment Abroad, National Tax Journal, National Tax Association (2011) View citations (4) (2011)
15. Who Offers Tax-Based Business Development Incentives?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    Also in Research Working Paper, Federal Reserve Bank of Kansas City (2011) View citations (4)
    See also Journal Article Who offers tax-based business development incentives?, Journal of Urban Economics, Elsevier (2013) View citations (14) (2013)

2009

16. Corporate Taxes and Union Wages in the United States
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (33)
    Also in Regional Research Working Paper, Federal Reserve Bank of Kansas City (2009) View citations (39)
17. How Globalization Affects Tax Design
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (42)
    See also Chapter How Globalization Affects Tax Design, NBER Chapters, National Bureau of Economic Research, Inc (2009) View citations (41) (2009)
18. Income Misattribution under Formula Apportionment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article Income misattribution under formula apportionment, European Economic Review, Elsevier (2010) View citations (31) (2010)

2008

19. U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Chapter US Defense Contracts during the Tax Expenditure Battles of the 1980s, NBER Chapters, National Bureau of Economic Research, Inc (2008) (2008)
    Journal Article U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s, National Tax Journal, National Tax Association (2011) View citations (2) (2011)

2006

20. Capital Structure with Risky Foreign Investment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article Capital structure with risky foreign investment, Journal of Financial Economics, Elsevier (2008) View citations (53) (2008)
21. Taxing Consumption and Other Sins
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article Taxing Consumption and Other Sins, Journal of Economic Perspectives, American Economic Association (2007) View citations (28) (2007)
22. Which Countries Become Tax Havens?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (32)
    See also Journal Article Which countries become tax havens?, Journal of Public Economics, Elsevier (2009) View citations (218) (2009)

2005

23. Foreign Direct Investment and Domestic Economic Activity
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (110)
24. Foreign Direct Investment and the Domestic Capital Stock
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (134)
    See also Journal Article Foreign Direct Investment and the Domestic Capital Stock, American Economic Review, American Economic Association (2005) View citations (130) (2005)

2004

25. Capital Controls, Liberalizations, and Foreign Direct Investement
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
    See also Journal Article Capital Controls, Liberalizations, and Foreign Direct Investment, The Review of Financial Studies, Society for Financial Studies (2006) View citations (73) (2006)
26. Do Tax Havens Flourish?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
    See also Chapter Do Tax Havens Flourish?, NBER Chapters, National Bureau of Economic Research, Inc (2005) View citations (50) (2005)
27. Economic Effects of Regional Tax Havens
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)
28. Market Reactions to Export Subsidies
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article Market reactions to export subsidies, Journal of International Economics, Elsevier (2008) View citations (25) (2008)

2003

29. A Multinational Perspective on Capital Structure Choice and Internal Capital Markets
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (25)

2002

30. Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (29)
31. Dividend Policy inside the Firm
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
32. Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (92)
    See also Journal Article Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions, National Tax Journal, National Tax Association (2002) View citations (92) (2002)
33. International Joint Ventures and the Boundaries of the Firm
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
34. International Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (91)
    See also Chapter International taxation, Handbook of Public Economics, Elsevier (2002) View citations (56) (2002)
35. On the Timeliness of Tax Reform
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article On the timeliness of tax reform, Journal of Public Economics, Elsevier (2004) View citations (5) (2004)

2001

36. Another Look at Whether a Rising Tide Lifts All Boats
    Working Papers, Princeton University, Department of Economics, Industrial Relations Section. View citations (65)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2001) View citations (62)
37. Exchange Rates and Tax-Based Export Promotion
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
38. Foreign Direct Investment in a World of Multiple Taxes
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
    See also Journal Article Foreign direct investment in a world of multiple taxes, Journal of Public Economics, Elsevier (2004) View citations (91) (2004)
39. Perfect Taxation with Imperfect Competition
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
40. Repatriation Taxes and Dividend Distortions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (81)
    See also Journal Article Repatriation Taxes and Dividend Distortions, National Tax Journal, National Tax Association (2001) View citations (82) (2001)
41. Taxation and Economic Efficiency
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)
    See also Chapter Taxation and economic efficiency, Handbook of Public Economics, Elsevier (2002) View citations (131) (2002)

2000

42. Nonprofit Business Activity and the Unrelated Business Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Chapter Non-Profit Business Activity and the Unrelated Business Income Tax, NBER Chapters, National Bureau of Economic Research, Inc (1999) View citations (5) (1999)
43. The Uneasy Marriage of Export Incentives and the Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Chapter The Uneasy Marriage of Export Incentives and the Income Tax, NBER Chapters, National Bureau of Economic Research, Inc (2001) View citations (5) (2001)
44. Understanding Tax Evasion Dynamics
    Econometric Society World Congress 2000 Contributed Papers, Econometric Society View citations (2)
    Also in Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile (1998) View citations (4)
    NBER Working Papers, National Bureau of Economic Research, Inc (1999) View citations (46)

1998

45. "Tax Sparing" and Direct Investment in Developing Countries
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
    See also Chapter Tax Sparing and Direct Investment in Developing Countries, NBER Chapters, National Bureau of Economic Research, Inc (2000) View citations (1) (2000)
46. Investment Ramifications of Distortionary Tax Subsidies
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article Investment ramifications of distortionary tax subsidies, Journal of Public Economics, Elsevier (2019) View citations (6) (2019)
47. Three Sides of Harberger Triangles
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article Three Sides of Harberger Triangles, Journal of Economic Perspectives, American Economic Association (1999) View citations (48) (1999)

1997

48. Excess Capital Flows and the Burden of Inflation in Open Economies
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Chapter Excess Capital Flows and the Burden of Inflation in Open Economies, NBER Chapters, National Bureau of Economic Research, Inc (1999) View citations (2) (1999)
49. Taxed Avoidance: American Participation in Unsanctioned International Boycotts
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

1996

50. "Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
51. From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens
    NBER Technical Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article From each according to his surplus: Equi-proportionate sharing of commodity tax burdens, Journal of Public Economics, Elsevier (1995) View citations (7) (1995)
52. Tax Policy and the Activities of Multinational Corporations
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (56)

1995

53. Forbidden Payment: Foreign Bribery and American Business After 1977
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (125)

1994

54. Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)
    See also Chapter Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals, NBER Chapters, National Bureau of Economic Research, Inc (1995) View citations (19) (1995)
55. Taxes, Technology Transfer, and the R&D Activities of Multinational Firms
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
    See also Chapter Taxes, Technology Transfer, and the R&D Activities of Multinational Firms, NBER Chapters, National Bureau of Economic Research, Inc (1995) View citations (38) (1995)

1993

56. Altered States: Taxes and the Location of Foreign Direct Investment in America
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
    See also Journal Article Altered States: Taxes and the Location of Foreign Direct Investment in America, American Economic Review, American Economic Association (1996) View citations (299) (1996)
57. No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
    See also Chapter No Place like Home: Tax Incentives and the Location of R&D by American Multinationals, NBER Chapters, National Bureau of Economic Research, Inc (1994) View citations (32) (1994)

1992

58. Credit and Deferral as International Investment Incentives
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (43)
    See also Journal Article Credit and deferral as international investment incentives, Journal of Public Economics, Elsevier (1994) View citations (56) (1994)

1991

59. Arm's Length Pricing: Some Economic Perspectives
    CESifo Working Paper Series, CESifo View citations (1)
60. Dividends And Profits: Some Unsubtle Foreign Influences
    Working Papers, Princeton, Woodrow Wilson School - John M. Olin Program View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1991) View citations (20)
    See also Journal Article Dividends and Profits: Some Unsubtle Foreign Influences, Journal of Finance, American Finance Association (1996) View citations (25) (1996)
61. On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Chapter On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s, NBER Chapters, National Bureau of Economic Research, Inc (1993) View citations (12) (1993)
62. Uncertain Tax Revenue And The Taxation Of Risky Assets
    Working Papers, Princeton, Woodrow Wilson School - John M. Olin Program View citations (1)

1990

63. CAPITAL FLIGHT AND TAX COMPETITION: ARE THERE VIABLE SOLUTIONS TO BOTH PROBLEMS?
    Working Papers, Princeton, Woodrow Wilson School - Discussion Paper View citations (10)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (1990) View citations (13)
    NBER Working Papers, National Bureau of Economic Research, Inc (1990) View citations (11)
64. FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS
    Working Papers, Princeton, Woodrow Wilson School - Discussion Paper View citations (12)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990) View citations (221)
    See also Journal Article Fiscal Paradise: Foreign Tax Havens and American Business, The Quarterly Journal of Economics, President and Fellows of Harvard College (1994) View citations (709) (1994)
65. THE FLIGHT PATHS OF MIGRATORY CORPORATIONS
    Working Papers, Princeton, Woodrow Wilson School - Discussion Paper View citations (5)
66. THE TRANSFER PRICING PROBLEM: WHERE THE PROFIT ARE
    Working Papers, Princeton, Woodrow Wilson School - Discussion Paper View citations (3)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990) View citations (3)

1989

67. COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS
    Working Papers, Princeton, Woodrow Wilson School - Public and International Affairs View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1989) View citations (68)
    See also Chapter Coming Home to America: Dividend Repatriations by US Multinationals, NBER Chapters, National Bureau of Economic Research, Inc (1990) View citations (54) (1990)
68. COPYCATTING: FISCAL POLICIES OF STATES AND THEIR NEIGHBORS
    Working Papers, Princeton, Woodrow Wilson School - Discussion Paper View citations (22)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1989) View citations (27)

1988

69. INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS
    Working Papers, Princeton, Woodrow Wilson School - Public and International Affairs View citations (75)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1988) View citations (74)
    See also Journal Article Investment Tax Incentives and Frequent Tax Reforms, American Economic Review, American Economic Association (1988) View citations (74) (1988)

1986

70. Anticipated Tax Changes and the Timing of Investment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
    See also Chapter Anticipated Tax Changes and the Timing of Investment, NBER Chapters, National Bureau of Economic Research, Inc (1987) View citations (32) (1987)
71. Notes on the Tax Treatment of Structures
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
    See also Chapter Notes on the Tax Treatment of Structures, NBER Chapters, National Bureau of Economic Research, Inc (1987) View citations (31) (1987)
72. Tax Reform, Investment, and the Value of the Firm
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)

Journal Articles

2021

1. Certain effects of random taxes
   Journal of Public Economics, 2021, 203, (C) View citations (6)
   See also Working Paper Certain effects of random taxes, Post-Print (2021) View citations (3) (2021)

2020

2. Taxes as Pandemic Controls
   National Tax Journal, 2020, 73, (4), 969-986 View citations (4)

2019

3. Foreword: The 2018 Conference on Empirical Legal Studies
   Journal of Empirical Legal Studies, 2019, 16, (4), 692-692
4. Inter vivos transfers of ownership in family firms
   International Tax and Public Finance, 2019, 26, (2), 225-256 View citations (3)
   See also Working Paper Inter Vivos Transfers of Ownership in Family Firms, NBER Working Papers (2016) View citations (3) (2016)
5. Investment ramifications of distortionary tax subsidies
   Journal of Public Economics, 2019, 172, (C), 36-51 View citations (6)
   See also Working Paper Investment Ramifications of Distortionary Tax Subsidies, NBER Working Papers (1998) View citations (7) (1998)

2018

6. Reflections of the Holland Medal Recipient: Perils of Tax Reform
   National Tax Journal, 2018, 71, (2), 357-376

2017

7. Business Tax Burdens and Tax Reform
   Brookings Papers on Economic Activity, 2017, 48, (2 (Fall)), 449-471 View citations (5)

2016

8. Are PILOTs property taxes for nonprofits?
   Journal of Urban Economics, 2016, 94, (C), 109-123
   See also Working Paper Are PILOTs Property Taxes for Nonprofits?, NBER Working Papers (2015) View citations (1) (2015)
9. Multinational Firms and Tax Havens
   The Review of Economics and Statistics, 2016, 98, (4), 713-727 View citations (88)
   See also Working Paper Multinational firms and tax havens, CEPR Discussion Papers (2016) View citations (80) (2016)
10. Trade Credit and Taxes
    The Review of Economics and Statistics, 2016, 98, (1), 132-139 View citations (7)
    See also Working Paper Trade Credit and Taxes, Working Papers (2012) View citations (1) (2012)

2013

11. How Important Are Perpetual Tax Savings?
    Tax Policy and the Economy, 2013, 27, (1), 101 - 124
    See also Chapter How Important Are Perpetual Tax Savings?, NBER Chapters, 2013, 101-124 (2013) (2013)
    Working Paper How Important Are Perpetual Tax Savings?, NBER Working Papers (2012) View citations (1) (2012)
12. Income and Substitution Effects of Estate Taxation
    American Economic Review, 2013, 103, (3), 484-88 View citations (11)
13. The Redistributive Potential of Transfer Taxation
    Public Finance Review, 2013, 41, (6), 885-903
14. Who offers tax-based business development incentives?
    Journal of Urban Economics, 2013, 75, (C), 80-91 View citations (14)
    See also Working Paper Who Offers Tax-Based Business Development Incentives?, NBER Working Papers (2011) View citations (4) (2011)

2011

15. Tax Policy and the Efficiency of U.S. Direct Investment Abroad
    National Tax Journal, 2011, 64, (4), 1055-82 View citations (4)
    See also Working Paper Tax Policy and the Efficiency of U.S. Direct Investment Abroad, NBER Working Papers (2011) View citations (4) (2011)
16. U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s
    National Tax Journal, 2011, 64, (2), 731-51 View citations (2)
    See also Working Paper U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s, NBER Working Papers (2008) View citations (1) (2008)
    Chapter US Defense Contracts during the Tax Expenditure Battles of the 1980s, NBER Chapters, 2008 (2008) (2008)

2010

17. Income misattribution under formula apportionment
    European Economic Review, 2010, 54, (1), 108-120 View citations (31)
    See also Working Paper Income Misattribution under Formula Apportionment, NBER Working Papers (2009) View citations (2) (2009)
18. State Fiscal Policies and Transitory Income Fluctuations
    Brookings Papers on Economic Activity, 2010, 41, (2 (Fall)), 313-350 View citations (15)
19. Treasure Islands
    Journal of Economic Perspectives, 2010, 24, (4), 103-26 View citations (80)

2009

20. Domestic Effects of the Foreign Activities of US Multinationals
    American Economic Journal: Economic Policy, 2009, 1, (1), 181-203 View citations (116)
21. Which countries become tax havens?
    Journal of Public Economics, 2009, 93, (9-10), 1058-1068 View citations (218)
    See also Working Paper Which Countries Become Tax Havens?, NBER Working Papers (2006) View citations (32) (2006)

2008

22. Capital structure with risky foreign investment
    Journal of Financial Economics, 2008, 88, (3), 534-553 View citations (53)
    See also Working Paper Capital Structure with Risky Foreign Investment, NBER Working Papers (2006) View citations (5) (2006)
23. Foreign Income and Domestic Deductions
    National Tax Journal, 2008, 61, (3), 461-75 View citations (2)
24. Market reactions to export subsidies
    Journal of International Economics, 2008, 74, (2), 459-474 View citations (25)
    See also Working Paper Market Reactions to Export Subsidies, NBER Working Papers (2004) View citations (4) (2004)

2007

25. Foreign Direct Investment and the Regional Economy, by Jonathan Jones and Colin Wren
    Journal of Regional Science, 2007, 47, (4), 845-847
26. Taxing Consumption and Other Sins
    Journal of Economic Perspectives, 2007, 21, (1), 49-68 View citations (28)
    See also Working Paper Taxing Consumption and Other Sins, NBER Working Papers (2006) View citations (2) (2006)

2006

27. Capital Controls, Liberalizations, and Foreign Direct Investment
    The Review of Financial Studies, 2006, 19, (4), 1433-1464 View citations (73)
    See also Working Paper Capital Controls, Liberalizations, and Foreign Direct Investement, NBER Working Papers (2004) View citations (17) (2004)
28. Do tax havens divert economic activity?
    Economics Letters, 2006, 90, (2), 219-224 View citations (69)
29. The demand for tax haven operations
    Journal of Public Economics, 2006, 90, (3), 513-531 View citations (246)
30. Will Social Welfare Expenditures Survive Tax Competition&quest
    Oxford Review of Economic Policy, 2006, 22, (3), 330-348 View citations (32)

2005

31. Contemporary U.S. tax policy
    Journal of Policy Analysis and Management, 2005, 24, (3), 624-627
32. Foreign Direct Investment and the Domestic Capital Stock
    American Economic Review, 2005, 95, (2), 33-38 View citations (130)
    See also Working Paper Foreign Direct Investment and the Domestic Capital Stock, NBER Working Papers (2005) View citations (134) (2005)
33. Reply to Grubert
    National Tax Journal, 2005, 58, (2), 275-78 View citations (7)
34. Shortfalls in the Long Run: Predictions about the Social Security Trust Fund
    Journal of Economic Perspectives, 2005, 19, (2), 3-9 View citations (2)

2004

35. Foreign direct investment in a world of multiple taxes
    Journal of Public Economics, 2004, 88, (12), 2727-2744 View citations (91)
    See also Working Paper Foreign Direct Investment in a World of Multiple Taxes, NBER Working Papers (2001) View citations (16) (2001)
36. Old Rules and New Realities: Corporate Tax Policy in a Global Setting
    National Tax Journal, 2004, 57, (4), 937-60 View citations (52)
37. On the timeliness of tax reform
    Journal of Public Economics, 2004, 88, (5), 1043-1059 View citations (5)
    See also Working Paper On the Timeliness of Tax Reform, NBER Working Papers (2002) View citations (2) (2002)
38. The costs of shared ownership: Evidence from international joint ventures
    Journal of Financial Economics, 2004, 73, (2), 323-374 View citations (136)

2003

39. Evaluating International Tax Reform
    National Tax Journal, 2003, 56, (3), 487-502 View citations (47)

2002

40. Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
    National Tax Journal, 2002, 55, (3), 409-40 View citations (92)
    See also Working Paper Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions, NBER Working Papers (2002) View citations (92) (2002)

2001

41. Repatriation Taxes and Dividend Distortions
    National Tax Journal, 2001, 54, (4), 829-51 View citations (82)
    See also Working Paper Repatriation Taxes and Dividend Distortions, NBER Working Papers (2001) View citations (81) (2001)

2000

42. What is benefit taxation?
    Journal of Public Economics, 2000, 75, (3), 483-492 View citations (10)

1999

43. "Basket cases": Tax incentives and international joint venture participation by American multinational firms
    Journal of Public Economics, 1999, 71, (3), 379-402 View citations (36)
44. Lessons From Behavioral Responses to International Taxation
    National Tax Journal, 1999, 52, (2), 305-22 View citations (361)
45. The Case Against Deferral: A Deferential Reconsideration
    National Tax Journal, 1999, 52, (3), 385-404 View citations (9)
46. Three Sides of Harberger Triangles
    Journal of Economic Perspectives, 1999, 13, (2), 167-188 View citations (48)
    See also Working Paper Three Sides of Harberger Triangles, NBER Working Papers (1998) View citations (7) (1998)

1996

47. Altered States: Taxes and the Location of Foreign Direct Investment in America
    American Economic Review, 1996, 86, (5), 1076-94 View citations (299)
    See also Working Paper Altered States: Taxes and the Location of Foreign Direct Investment in America, NBER Working Papers (1993) View citations (9) (1993)
48. Dividends and Profits: Some Unsubtle Foreign Influences
    Journal of Finance, 1996, 51, (2), 661-89 View citations (25)
    See also Working Paper Dividends And Profits: Some Unsubtle Foreign Influences, Working Papers (1991) View citations (2) (1991)

1995

49. From each according to his surplus: Equi-proportionate sharing of commodity tax burdens
    Journal of Public Economics, 1995, 58, (3), 417-428 View citations (7)
    See also Working Paper From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens, NBER Technical Working Papers (1996) (1996)
50. The Flypaper Effect
    Journal of Economic Perspectives, 1995, 9, (4), 217-226 View citations (355)

1994

51. Credit and deferral as international investment incentives
    Journal of Public Economics, 1994, 55, (2), 323-347 View citations (56)
    See also Working Paper Credit and Deferral as International Investment Incentives, NBER Working Papers (1992) View citations (43) (1992)
52. Fiscal Paradise: Foreign Tax Havens and American Business
    The Quarterly Journal of Economics, 1994, 109, (1), 149-182 View citations (709)
    See also Working Paper FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS, Working Papers (1990) View citations (12) (1990)

1993

53. Budget spillovers and fiscal policy interdependence: Evidence from the states
    Journal of Public Economics, 1993, 52, (3), 285-307 View citations (689)
54. Comment on “state and federal tax equity: Estimates before and after the tax reform act of 1986”
    Journal of Policy Analysis and Management, 1993, 12, (1), 44-50

1988

55. Investment Tax Incentives and Frequent Tax Reforms
    American Economic Review, 1988, 78, (2), 211-16 View citations (74)
    See also Working Paper INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS, Working Papers (1988) View citations (75) (1988)

1985

56. NATIONAL ACCOUNTING FOR NON‐RENEWABLE NATURAL RESOURCES IN THE MINING INDUSTRIES*
    Review of Income and Wealth, 1985, 31, (1), 1-20 View citations (11)

Books

2000

1. International Taxation and Multinational Activity
   NBER Books, National Bureau of Economic Research, Inc View citations (21)

1995

2. Taxing Multinational Corporations
   NBER Books, National Bureau of Economic Research, Inc View citations (29)
3. The Effects of Taxation on Multinational Corporations
   NBER Books, National Bureau of Economic Research, Inc View citations (126)

Edited books

2012

1. Taxing Corporate Income in the 21st Century
   Cambridge Books, Cambridge University Press View citations (1)

2007

2. International Taxation
   Books, Edward Elgar Publishing
3. Taxing Corporate Income in the 21st Century
   Cambridge Books, Cambridge University Press View citations (166)

2001

4. International Taxation and Multinational Activity
   National Bureau of Economic Research Books, University of Chicago Press View citations (65)

1995

5. Taxing Multinational Corporations
   National Bureau of Economic Research Books, University of Chicago Press View citations (22)
6. The Effects of Taxation on Multinational Corporations
   National Bureau of Economic Research Books, University of Chicago Press View citations (196)

Chapters

2023

1. Comment on "Fiscal Federalism and the Role of the Income Tax"
   A chapter in Policy Responses to Tax Competition, 2023

2013

2. How Important Are Perpetual Tax Savings?
   A chapter in Tax Policy and the Economy, Volume 27, 2013, pp 101-124
   See also Working Paper How Important Are Perpetual Tax Savings?, National Bureau of Economic Research, Inc (2012) View citations (1) (2012)
   Journal Article How Important Are Perpetual Tax Savings?, University of Chicago Press (2013) (2013)

2009

3. How Globalization Affects Tax Design
   A chapter in Tax Policy and the Economy, Volume 23, 2009, pp 123-157 View citations (41)
   See also Working Paper How Globalization Affects Tax Design, National Bureau of Economic Research, Inc (2009) View citations (42) (2009)

2008

4. US Defense Contracts during the Tax Expenditure Battles of the 1980s
   A chapter in Economic Analysis of Tax Expenditures, 2008
   See also Working Paper U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s, National Bureau of Economic Research, Inc (2008) View citations (1) (2008)
   Journal Article U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s, National Tax Association (2011) View citations (2) (2011)

2005

5. Do Tax Havens Flourish?
   A chapter in Tax Policy and the Economy, Volume 19, 2005, pp 65-100 View citations (50)
   See also Working Paper Do Tax Havens Flourish?, National Bureau of Economic Research, Inc (2004) View citations (8) (2004)

2002

6. International taxation
   Chapter 28 in Handbook of Public Economics, 2002, vol. 4, pp 1935-1995 View citations (56)
   See also Working Paper International Taxation, National Bureau of Economic Research, Inc (2002) View citations (91) (2002)
7. Taxation and economic efficiency
   Chapter 21 in Handbook of Public Economics, 2002, vol. 3, pp 1347-1421 View citations (131)
   See also Working Paper Taxation and Economic Efficiency, National Bureau of Economic Research, Inc (2001) View citations (24) (2001)

2001

8. The Uneasy Marriage of Export Incentives and the Income Tax
   A chapter in Tax Policy and the Economy, Volume 15, 2001, pp 41-94 View citations (5)
   See also Working Paper The Uneasy Marriage of Export Incentives and the Income Tax, National Bureau of Economic Research, Inc (2000) View citations (3) (2000)

2000

9. International Taxation and the Location of Inventive Activity
   A chapter in International Taxation and Multinational Activity, 2000, pp 201-230 View citations (2)
10. Introduction to "International Taxation and Multinational Activity"
    A chapter in International Taxation and Multinational Activity, 2000, pp 1-8 View citations (3)
11. Tax Sparing and Direct Investment in Developing Countries
    A chapter in International Taxation and Multinational Activity, 2000, pp 39-72 View citations (1)
    See also Working Paper "Tax Sparing" and Direct Investment in Developing Countries, National Bureau of Economic Research, Inc (1998) View citations (17) (1998)

1999

12. Excess Capital Flows and the Burden of Inflation in Open Economies
    A chapter in The Costs and Benefits of Price Stability, 1999, pp 235-272 View citations (2)
    See also Working Paper Excess Capital Flows and the Burden of Inflation in Open Economies, National Bureau of Economic Research, Inc (1997) View citations (5) (1997)
13. Non-Profit Business Activity and the Unrelated Business Income Tax
    A chapter in Tax Policy and the Economy, Volume 13, 1999, pp 57-84 View citations (5)
    See also Working Paper Nonprofit Business Activity and the Unrelated Business Income Tax, National Bureau of Economic Research, Inc (2000) View citations (1) (2000)

1995

14. Appendix to "Taxing Multinational Corporations"
    A chapter in Taxing Multinational Corporations, 1995, pp 103-106 View citations (3)
15. Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals
    A chapter in The Effects of Taxation on Multinational Corporations, 1995, pp 277-312 View citations (19)
    See also Working Paper Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals, National Bureau of Economic Research, Inc (1994) View citations (14) (1994)
16. Introduction to "Taxing Multinational Corporations"
    A chapter in Taxing Multinational Corporations, 1995, pp 1-6
17. Introduction to "The Effects of Taxation on Multinational Corporations"
    A chapter in The Effects of Taxation on Multinational Corporations, 1995, pp 1-6 View citations (32)
18. Taxes, Technology Transfer, and R&D by Multinational Firms
    A chapter in Taxing Multinational Corporations, 1995, pp 51-62 View citations (38)
19. Taxes, Technology Transfer, and the R&D Activities of Multinational Firms
    A chapter in The Effects of Taxation on Multinational Corporations, 1995, pp 225-252 View citations (38)
    See also Working Paper Taxes, Technology Transfer, and the R&D Activities of Multinational Firms, National Bureau of Economic Research, Inc (1994) View citations (12) (1994)
20. The Tax Treatment of Interest and the Operations of U.S. Multinationals
    A chapter in Taxing Multinational Corporations, 1995, pp 81-94

1994

21. No Place like Home: Tax Incentives and the Location of R&D by American Multinationals
    A chapter in Tax Policy and the Economy, Volume 8, 1994, pp 65-104 View citations (32)
    See also Working Paper No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals, National Bureau of Economic Research, Inc (1993) View citations (8) (1993)

1993

22. On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s
    A chapter in Studies in International Taxation, 1993, pp 149-194 View citations (12)
    See also Working Paper On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s, National Bureau of Economic Research, Inc (1991) View citations (2) (1991)

1990

23. Coming Home to America: Dividend Repatriations by US Multinationals
    A chapter in Taxation in the Global Economy, 1990, pp 161-208 View citations (54)
    See also Working Paper COMING HOME TO AMERICA - DEVIDEND REPATRIATIONS BY U.S. MULTINATIONALS, Princeton, Woodrow Wilson School - Public and International Affairs (1989) View citations (2) (1989)

1988

24. Taxation and US Multinational Investment
    A chapter in Tax Policy and the Economy: Volume 2, 1988, pp 33-62 View citations (4)

1987

25. Anticipated Tax Changes and the Timing of Investment
    A chapter in Taxes and Capital Formation, 1987, pp 85-92 View citations (32)
    Also in A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 163-200 (1987) View citations (31)
    See also Working Paper Anticipated Tax Changes and the Timing of Investment, National Bureau of Economic Research, Inc (1986) View citations (12) (1986)
26. Notes on the Tax Treatment of Structures
    A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 223-258 View citations (31)
    See also Working Paper Notes on the Tax Treatment of Structures, National Bureau of Economic Research, Inc (1986) View citations (27) (1986)
27. The Tax Treatment of Structures
    A chapter in Taxes and Capital Formation, 1987, pp 37-50 View citations (29)