Skip Ribbon Commands
Skip to main content

James R. Hines, Jr.

James R. Hines, Jr.

L. Hart Wright Collegiate Professor of Law
Member of University of Michigan Law School Faculty 2006-



Forthcoming

  • "Income Inequality, Progressive Taxation and Tax Expenditures." Upjohn Press, Forthcoming.

Books

  • Co-editor. Taxing Corporate Income in the 21st Century. A. J. Auerbach and J. Slemrod, co-editors. Cambridge: Cambridge University Press, 2007.
    MLaw Catalog
  • Editor. International Taxation. Cheltenham, U.K.: Edward Elgar, 2007.
    MLaw Catalog
  • Co-editor. Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence. R. S. Avi-Yonah and M. Lang, co-editors. EUCOTAX Series on European Taxation, 14. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2007.
    MLaw Catalog
  • Co-editor. Rethinking Estate and Gift Taxation. W. G. Gale and J. Slemrod, co-editors. Washington, D.C.: Brookings Institution Press, 2001. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
  • Editor. International Taxation and Multinational Activity. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 2001. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog | U-M Library Search
  • Co-editor. The Effects of Taxation on Multinational Corporations. M. Feldstein and G. Hubbard, co-editors. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
    Full Text: eBrary (UMich users) | eBrary
  • Co-editor. Taxing Multinational Corporations. M. Feldstein and G. Hubbard, co-editors. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
    Full Text: eBrary (UMich users) | eBrary

Book Chapters

  • "Comment on 'Fundamental Tax Reform: A Comparison of Three Options'." In The Economics of Tax Policy, edited by A. J. Auerbach and K. Smetters, 369-74. New York: Oxford University Press, 2017.
    U-M Library Search
  • "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.
    Full Text: WWW
  • "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: MLaw Repository | WWW
  • "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
  • "Taxation of Foreign Income." In The New Palgrave Dictionary of Economics. 2nd ed., edited by L. E. Blume and S. N. Durlauf, vol. 8: 192-4. Basingstoke, U.K.: Palgrave Macmillan, 2008.
    Full Text: DOE (UMich users) | DOE
  • "Tax Havens." In The New Palgrave Dictionary of Economics. 2nd ed., edited by L. E. Blume and S. N. Durlauf, vol. 8: 173-5. Basingstoke, U.K.: Palgrave Macmillan, 2008.
    Full Text: DOE (UMich users) | DOE
  • "Excise Taxes." In The New Palgrave Dictionary of Economics. 2nd ed., edited by L. E. Blume and S. N. Durlauf, vol. 3: 103-5. Basingstoke, U.K.: Palgrave Macmillan, 2008.
    Full Text: DOE (UMich users) | DOE
  • "Excess Burden of Taxation." In The New Palgrave Dictionary of Economics. 2nd ed., edited by L. E. Blume and S. N. Durlauf, vol. 3: 75-7. Basingstoke, U.K.: Palgrave Macmillan, 2008.
    Full Text: DOE (UMich users) | DOE
  • "Corporate Taxation and International Competition." In Taxing Corporate Income in the 21st Century, edited by A. J. Auerbach, J. R. Hines Jr., and J. Slemrod, 268-95. Cambridge: Cambridge University Press, 2007.
    MLaw Catalog
    Full Text: MLaw Repository | SSRN
  • "Perfect Taxation with Imperfect Competition." A. J. Auerbach, co-author. In Public Finance and Public Policy in the New Century, edited by S. Cnossen and H. Sinn, 127-53. CESifo Seminar Series. Cambridge, Mass.: MIT Press, 2003. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: SSRN
  • "Michigan's Flirtation with the Single Business Tax." In Michigan at the Millennium: A Benchmark and Analysis of Its Fiscal and Economic Structure, edited by C. L. Ballard et al., 603-28. East Lansing: Michigan State University Press, 2003. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: WWW
  • "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment." M. A. Desai and C. F. Foley, co-authors. In Foreign Direct Investment in the Real and Financial Sector of Industrial Countries, edited by H. Herrmann and R. Lipsey, 61-98. Berlin: Springer-Verlag, 2003. (Work published when author not on Michigan Law faculty.)
    Full Text: WWW
  • "Taxation and Economic Efficiency." A. J. Auerbach, co-author. In Handbook of Public Economics. 1st ed., edited by A. J. Auerbach and M. S. Feldstein. Handbooks in Economics. (Amsterdam: North-Holland, 2002), 3: 1341-421. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: NBER (UMich users) | NBER
  • "International Taxation." R. H. Gordon, co-author. In Handbook of Public Economics. 1st ed., edited by A. J. Auerbach and M. S. Feldstein. Handbooks in Economics. (London: North-Holland, 2002), 4: 1935-95. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: WWW
  • "Tax Sparing and Direct Investment in Developing Countries." In International Taxation and Multinational Activity, edited by J. R. Hines Jr., 39-71. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 2001. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: NBER (UMich users) | NBER
  • "Another Look at Whether a Rising Tide Lifts All Boats." H. W. Hoynes and A. B. Kreuger, co-authors. In The Roaring Nineties: Can Full Employment Be Sustained?, edited by A. B. Kreuger and R. M. Solow, 493-537. New York: Russell Sage Foundation, 2001. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: WWW
  • "Excess Capital Flows and the Burden of Inflation in Open Economies." M. A. Desai, co-author. In The Costs and Benefits of Price Stability, edited by M. S. Feldstein, 235-68. National Bureau of Economic Research Conference Report. Chicago: University Chicago Press, 1999. (Work published when author not on Michigan Law faculty.)
    Full Text: eBrary (UMich users) | eBrary
  • "Tax Policy and the Activities of Multinational Corporations." In Fiscal Policy: Lessons from Economic Research, edited by A. J. Auerbach, 401-45. Cambridge, Mass.: MIT Press, 1997. (Work published when author not on Michigan Law faculty.)
    Full Text: NetLibrary
  • "Fundamental Tax Reform in an International Setting." In Economic Effects of Fundamental Tax Reform, edited by H. J. Aaron and W. G. Gale, 465-502. Washington, D.C.: Brookings Institution Press, 1996. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
  • "The Tax Treatment of Interest and the Operations of U.S. Multinationals." K. A. Froot, co-author. In Taxing Multinational Corporations, edited by M. Feldstein, J. R. Hines Jr., and G. Hubbard, 81-93. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
    Full Text: eBrary (UMich users) | eBrary
  • "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms." In The Effects of Taxation on Multinational Corporations, edited by M. Feldstein, J. R. Hines Jr., and G. Hubbard, 225-48. National Bureau of Economic Project Report Research. Chicago: University Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
    Full Text: eBrary (UMich users) | eBrary
  • "Interest Allocations Rules, Financing Patterns, and the Operations of U.S. Multinationals." K. A. Froot, co-author. In The Effects of Taxation on Multinational Corporations, edited by M. Feldstein, J. R. Hines Jr., and G. Hubbard, 277-307. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
    Full Text: eBrary (UMich users) | eBrary
  • "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s." In Studies in International Taxation, edited by A. Giovannini, G. Hubbard, and J. Slemrod, 149-93. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1993. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
    Full Text: eBrary (UMich users) | eBrary
  • "Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?" A. Giovannini, co-author. In European Financial Integration, edited by A. Giovannini and C. Mayer. Center for Economic Policy Research. Cambridge, Mass.: Cambridge University Press, 1991. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: NBER (UMich users) | NBER
  • "Coming Home to America: Dividend Repatriations by U.S. Multinationals." G. Hubbard, co-author. In Taxation in the Global Economy, edited by A. Razin and J. Slemrod, 161-200. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1990. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
    Full Text: eBrary (UMich users) | eBrary
  • "Notes on the Tax Treatment of Structures." R. H. Gordon and L. H. Summers, co-authors. In The Effects of Taxation on Capital Accumulation, edited by M. S. Feldstein, 223-54. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1987. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: NBER (UMich users) | NBER
  • "Anticipated Tax Changes and the Timing of Investment." A. J. Auerbach, co-author. In The Effects of Taxation on Capital Accumulation, edited by M. S. Feldstein, 163-96. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1987. (Work published when author not on Michigan Law faculty.)
    U-M Library Search
    Full Text: NBER (UMich users) | NBER

Journal Articles


Reviews


Other Publications

  • "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: MLaw Repository | WWW
  • International Financial Centers and the World Economy. STEP Report. London: Society of Trust and Estate Practitioners, 2009.
    Full Text: WWW
  • Comment on L. Kaplow, "Capital Levies and the Transition to a Consumption Tax" in Institutional Foundations of Public Finance: Economic and Legal Perspectives, edited by A. J. Auerbach and D. Shaviro, 147-53. Cambridge, Mass.: Harvard University Press, 2008.
    U-M Library Search
  • Introduction to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence, by R. S. Avi-Yonah and M. Lang, co-editors, xix-xxiv. EUCOTAX Series on European Taxation, 14. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2007.
    MLaw Catalog
  • Introduction to Tax Notes Int'l 34, no. 13 (2004): 1295-7. (Work published when author not on Michigan Law faculty.)
  • Comment on D. R. Tillinghast, "Issues of International Tax Enforcement" in The Crisis in Tax Administration, edited by H. J. Aaron and J. Slemrod, 57-60. Washington, D.C.: Brookings Institution, 2004. (Work published when author not on Michigan Law faculty.)
    Full Text: eBrary (UMich users) | eBrary
  • Comment on D. Joulfaian, "Charitable Giving in Life and at Death" in Rethinking Estate and Gift Taxation, edited by W. G. Gale, J. R. Hines Jr., and J. Slemrod, 370-3. Washington, D.C.: Brookings Institution Press, 2001. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog
  • Introduction to International Taxation and Multinational Activity, by J. R. Hines Jr., editor, 1-8. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 2001. (Work published when author not on Michigan Law faculty.)
    Full Text: NBER (UMich users) | NBER
  • M. Feldstein and G. Hubbard, co-authors. Introduction to The Effects of Taxation on Multinational Corporations, by M. Feldstein, J. R. Hines Jr., and G. Hubbard, co-editors, 1-6. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
    Full Text: eBrary (UMich users) | eBrary
  • M. Feldstein and G. Hubbard, co-authors. Introduction to Taxing Multinational Corporations, by M. Feldstein, J. R. Hines Jr., and G. Hubbard, co-editors, 1-5. National Bureau of Economic Research Project Report. Chicago: University Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
    Full Text: eBrary (UMich users) | eBrary
  • Preface to The Law of Refugee Status, by J. C. Hathaway, v-viii. Toronto: Butterworths, (1991). (Work published when author not on Michigan Law faculty.)
    MLaw Catalog

Reprints (Articles and other publications reprinted in full and Law Quadrangle)

  • "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets." M. A. Desai and C. F. Foley, co-authors. In A Reader in International Corporate Finance, edited by S. Claessens and L. Laeven, vol. 2, 243-79. Washington, D.C.: The World Bank, 2006. (Originally published under the same title in J. Fin. 59, no. 6 (2004): 2451-87.)
    Full Text: SSRN

Works in Progress & Working Papers

  • Value-Added Taxes and International Trade: The Evidence. M. A. Desai, co-author. Working Paper.
    Full Text: WWW
  • 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
  • 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
  • Tax Credits and Charitable Contributions in Michigan. N. E. Feldman, co-author. University of Michigan Office of Tax Policy Research Research Paper No. 2007-3. Working Paper.
    Full Text: WWW
  • Editor. Tax Competition. Edward Elgar Press, Work in Progress.
  • 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
  • Foreign Direct Investment and Domestic Economic Activity. M. A. Desai and C. F. Foley, co-authors. NBER Working Paper, no. 11717. 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
  • Economic Foundations of International Tax Rules. M. A. Desai, co-author. Washington, D.C.: American Tax Policy Institute. Working Paper.
    Full Text: WWW
  • 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
  • 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


Revised 09/09/2019