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Hines Jr., James R.

L. Hart Wright Collegiate Professor of Law

964 Legal Research
734.936.5669
E-mail jrhines@umich.edu

James R. Hines Jr. is the L. Hart Wright Collegiate Professor of Law and codirector of the Law and Economics Program at Michigan Law. He is also the Richard A. Musgrave Collegiate Professor of Economics in U-M's Department of Economics and serves as the research director of the Office of Tax Policy Research in U-M's Stephen M. Ross School of Business. Professor Hines's research is focused on various aspects of taxation. He taught at Princeton and Harvard universities prior to joining the Michigan faculty in 1997, and has held visiting appointments at Columbia University; the London School of Economics; the University of California, Berkeley; and Harvard Law School. He is a research associate of the National Bureau of Economic Research, research director of the International Tax Policy Forum, former co-editor of the American Economic Association's Journal of Economic Perspectives, and once, long ago, served as an economist in the U.S. Department of Commerce. He holds a BA and MA from Yale University and a PhD from Harvard, all in economics.

Recent Publications

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​Co-author. "Multinational Firms and Tax Havens." A. Gumpert and M. Schnitzer, co-authors. The Rev. of Econ. and Stat.. 98, no. 4 (Forthcoming 2016).​

"Comment on 'Fundamental Tax Reform: A Comparison of Three Options'." In The Economics of Tax Policy, edited by A. J. Auerbach and K. Smetters. New York: Oxford University Press, Forthcoming.​

Co-author. "Are PILOTs Property Taxes on Nonprofits?" F. Fei and J. R Horwitz, co-authors. J. of Urb. Econ. (Forthcoming).​

Co-author. "Trade Credit and Taxes." M. A. Desai and C. F. Foley, co-authors. Rev. of Econ. and Stat. 98, no. 1 (2016): 132-39.​

"Taxing Sales of Depreciable Assets." Mich. Bus. & Entrepreneurial L. Rev. 5, no. 2 (2016): 161-72.
Full Text: MLaw Repository

​Co-author. "Delegating Tax." K. D. Logue, co-author. Mich. L. Rev. 114, no. 2 (2015): 235-74.
Full Text: SSRN | WWW

Co-author. "Understanding the AMT, and its Unadopted Sibling, the AMxT." K. D. Logue, co-author. J. Legal Analysis 6, no. 2 (2014): 367-408.
Full Text: MLaw Repository | SSRN | Oxford Journals

​"How Serious a Problem is Base Erosion and Profit Shifting?" Canadian Tax J. 62, no. 2 (2014): 443-53.​​
Full Text: MLaw Repository

Co-author. Who Offers Tax-Based Business Development Incentives? R. A. Felix, co-author. NBER Working Paper, no. 17466. Cambridge, MA: National Bureau of Economic Research, Working Paper.
Full Text: NBER (UMich users) | NBER

Co-author. Value-Added Taxes and International Trade: The Evidence. M.A. Desai, co-author. Working Paper.
Full Text: WWW

Co-author. Understanding Tax Evasion Dynamics. E.Engel, co-author. NBER Working paper, no. 6903. Cambridge, Mass.: National Bureau of Economic Research, Working Paper.
Full Text: NBER (UMich users) | NBER

The Transfer Pricing Problem: Where the Profits Are. NBER Working Paper, no. 3538. Cambridge, Mass.: National Bureau of Economic Research, Working Paper.
Full Text: NBER (UMich users) | NBER

Taxed Avoidance: American Participation in Unsanctioned International Boycotts. NBER Working Paper, no. 6116. Cambridge, Mass.: National Bureau of Economic Research, Working Paper.
Full Text: NBER (UMich users) | NBER

Co-author. Tax Reform, Investment, and the Value of the Firm. A.J.Auerbach, co-author. NBER Working Paper, no. 1803. Cambridge, Mass.: National Bureau of Economic Research, Working Paper.
Full Text: NBER (UMich users) | NBER

Co-author. Tax Credits and Charitable Contributions in Michigan. N.E. Feldman, co-author. Working Paper.
Full Text: WWW

Investment Ramifications of Distortionary Tax Subsidies. NBER Working Paper, no. 6615. Cambridge, Mass.: National Bureau of Economic Research, Working Paper.
Full Text: NBER (UMich users) | NBER

Forbidden Payment: Foreign Bribery and American Business After 1977. NBER Working Paper, no. 5266. Cambridge, Mass.: National Bureau of Economic Research, Working Paper.
Full Text: NBER (UMich users) | NBER

Co-author. Economic Effects of Regional Tax Havens. M.A.Desai and C.F.Foley, co-authors. NBER Working Paper, no. 10806. Cambridge, Mass.: National Bureau of Economic Research, Working Paper.
Full Text: NBER (UMich users) | NBER

Co-author. Corporate Taxes and Union Wages in the United States. R. A. Felix, co-author. NBER Working Paper, no. 15263. Cambridge, Mass.: National Bureau of Economic Research. Working Paper.
Full Text: NBER (UMich users) | NBER

Co-author. "Who Offers Tax-Based Business Development Incentives?" R. A. Felix, co-author. J. Urb. Econ. 75 (2013): 80-91.
Full Text: NBER (UMich users) | NBER | ScienceDirect (UMich users) | ScienceDirect

"The Redistributive Potential of Transfer Taxation." Pub. Fin. Rev. 41, no. 6 (2013): 885-903.
Full Text: SAGE (UMich users) | SAGE

​"Income and Substitution Effects of Estate Taxation." Am. Econ. Rev. 103, no. 3 (2013): 484-88
Full Text: MLaw Repository |

"How Important Are Perpetual Tax Savings?" Tax Pol'y & Econ. 27 (2013): 101-24.
Full Text: MLaw Repository | JSTOR (UMich users) | JSTOR

"The Tax Revenue Capacity of the U.S. Economy." In Is U.S. Government Debt Different?, edited by F. Allen et al., 113-27. Philadelphia: FIC Press, 2012.
Professor

Activities

Gave the keynote address at the Second Annual Urban Economic Policy Conference: Topics in Urban Tax Policy sponsored by the Drexel School of Economics and Econsult Solutions Inc., April 2016.​

Testified before the Senate Finance Committee at a hearing​ on possible changes to the business tax code, April 2016.

 
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