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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. He is also the Richard A. Musgrave Collegiate Professor of Economics in the Department of Economics and serves as the research director of the Office of Tax Policy Research in the Stephen M. Ross School of Business. His research is focused on various aspects of taxation. Prof. Hines 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 for the National Bureau of Economic Research, research director of the International Tax Policy Forum, co-editor of the Journal of Public Economics, 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. Understanding the AMT, and its Unadopted Sibling, the AMxT. K. D. Logue, co-author. Univ. of Michigan Law School, Law & Economics Research Paper Series, no. 13-011. Working Paper, 2013.
Full Text: SSRN | BePress

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, MA: 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, MA: 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, MA: 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,MA: 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, MA: 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, MA: 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, MA: 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, MA: 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

"Income and Substitution Effects of Estate Taxation." Am. Econ. Rev. 103, no. 3 (2013): 484-8.

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

Co-author. "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s." S. J. Guthrie, co-author. Nat'l Tax J. 64, no. 2, Part 2 (2011): 731-52.
Full Text: NBER (UMich users) | NBER | ProQuest (UMich users) | ProQuest

Co-author. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad." M. A. Desai and C. F. Foley, co-authors. Nat'l Tax J. 64, no. 4 (2011): 1055-82.
Full Text: NBER (UMich users) | NBER | ProQuest (UMich users) | ProQuest

"Treasure Islands." J. Econ. Persp. 24, no. 4 (2010): 103-25.
Full Text: Atypon (UMich users) | Atypon

Co-author. "The Last Best Hope for Progressivity in Tax." E. J. McCaffery, co-author. S. Cal. L. Rev. 83, no. 5 (2010): 1031-98.
Full Text: HEIN (UMich Users) | HEIN | Westlaw

Co-author. "International Capital Taxation." R. Griffith and P. B. Sørensen, co-authors. In Dimensions of Tax Design: The Mirrlees Review, edited by T. J. Besley et al., 914-96. Oxford: Oxford University Press, 2010.
Full Text: WWW

"Reply to Becker and Feust." Nat'l. Tax J. 63, no. 2 (2010): 278-80.
Full Text: ProQuest (UMich users) | ProQuest

"Taxing Inheritances, Taxing Estates." Tax L. Rev. 63, no. 1 (2010): 189-207.
Full Text: HEIN (UMich users) | HEIN | Westlaw

"State Fiscal Policies and Transitory Income Fluctuations." Brookings Papers Econ. Activity (Fall 2010): 313-37.
Full Text: JSTOR (UMich users) | JSTOR

"Income Misattribution Under Formula Apportionment." Eur. Econ. Rev. 54, no. 1 (2010): 108-20.
Full Text: NBER (UMich users) | NBER

Co-author. "The Attack on Nonprofit Status: A Charitable Assessment." J. R Horwitz and A. Nichols, co-authors. Mich. L. Rev. 108, no. 7 (2010): 1179-220.
Full Text: SSRN | BePress | HEIN (UMich users) | HEIN | Westlaw

Co-author. "Which Countries Become Tax Havens?" D. Dharmapala, co-author. J. Pub. Econ. 93, no. 9-10 (2009): 1058-68.
Full Text: SSRN | NBER (UMich users) | NBER | Science Direct (UMich users) | Science Direct

"Reconsidering the Taxation of Foreign Income." Tax L. Rev. 62, no. 2 (2009): 269-98.
Full Text: HEIN (UMich users) | HEIN | Westlaw

"Protectionist Pitfalls in U.S. Tax Reform." In Toward Tax Reform: Recommendations for President Obama's Task Force, 48-50. Falls Church, VA: Tax Analysts, 2009.
Full Text: WWW

"Peter Mieszkowski and the General Equilibrium Revolution in Public Finance." In Proceedings of the National Tax Association Annual Conference, 2009, 213-6. 2009.
Full Text: WWW

International Financial Centers and the World Economy. STEP Report. London: Society of Trust and Estate Practitioners, 2009.
Full Text: WWW

Co-author. "How Globalization Affects Tax Design." L. H. Summers, co-author. Tax Pol'y & Econ. 23 (2009): 123-57.
Full Text: NBER (UMich users) | NBER

Co-author. "Domestic Effects of the Foreign Activities of U.S. Multinationals." M. A. Desai and C. F. Foley, co-authors. Am. Econ. J.: Econ. Pol'y 1, no. 1 (2009): 181-203.
Full Text: JSTOR (UMich users) | JSTOR | ProQuest (UMich users) | ProQuest | WWW

Recently Taught Courses

Curriculum Interest Areas

Activities

Led a Law and Economics Workshop on "Rational Intestacy and Probate Reform" at the University of Chicago Law School, Feb. 26, 2013.

Presented "The Last Best Hope for Progressivity in Tax," New York University Law School, New York, April 2010.

Presented "Taxation of Foreign Income and the Impact of Tax Havens," Stanford Law School, Palo Alto, California, March 2010.

Presented "International Financial Centers and the World Economy," Policy Exchange, London, March 2010.

Presented "International Financial Centers and the World Economy," European Commission Tax Forum, Brussels, Belgium, March 2010.

Organized conference on "Locating the Source of Taxable Income in a Global Economy," American Enterprise Institute, Washington, D.C., January 2010.

Presented "Income Misattribution Under Formula Apportionment," ITPF/AEI Conference on Locating the Source of Taxable Income in a Global Economy, Washington, D.C., January 2010.

Presented "Peter Mieszkowski and the General Equilibrium Revolution in Public Finance, National Tax Association annual meeting, Denver, November 2009.

Program Committee, National Tax Association Annual Conference, Denver, November 2009.

Presented "Corporate Taxes and Union Wages in the United States," NBER Public Economics program meeting, Cambridge, Massachusetts, October 2009.

Presented "Do International Financial Centers Benefit High-Tax Economies?", STEP annual conference, Singapore, October 2009.

Presented "U.S. International Tax Policy Challenges," Information Technology Industry Council conference, Palo Alto, California, October 2009.

Presented "International Tax Research," International Tax Policy Forum, Washington, D.C., September 2009.

Presented "Reconsidering the Taxation of Foreign Income," Loyola Marymount University Law School, Los Angeles, September 2009.

Organized and presented at the Burch Center Conference on International Tax Law, University of California-Berkeley, June 22-26, 2009.

Chair, National Tax Association Daniel M. Holland Medal Award Committee, 2009.

Member, Panel of International Adademic Expertise on Business Tax, Her Majesty's Revenue and Customs, United Kingdom.

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