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James R. Hines, Jr.

James R. Hines, Jr.

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


    Books

    • Taxing Corporate Income in the 21st Century. A. J. Auerbach and J. Slemrod, co-editors. Cambridge: Cambridge Univ. Press, 2007.
      MLaw Catalog
    • Editor. International Taxation. Cheltenham, UK: 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, DC: 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: Univ. Chicago Press, 2001. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog | UM Library Catalog
    • Co-editor. The Effects of Taxation on Multinational Corporations. M. Feldstein and G. Hubbard, co-editors. National Bureau of Economic Research Project Report. Chicago: Univ. 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: Univ. Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
      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 Univ. Press, 2017.
      UM Library Catalog
    • "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
    • 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 Univ. Press, 2010.
      Full Text: 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, UK: 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, UK: 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, UK: 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, UK: 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 Univ. Press, 2007.
      MLaw Catalog
      Full Text: MLaw Repository | SSRN
    • Co-author. "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, MA: MIT Press, 2003. (Work published when author not on Michigan Law faculty.)
      UM Library Catalog
      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 Univ. Press, 2003. (Work published when author not on Michigan Law faculty.)
      UM Library Catalog
      Full Text: WWW
    • Co-author. "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
    • Co-author. "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.)
      UM Library Catalog
      Full Text: NBER (UMich users) | NBER
    • Co-author. "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.)
      UM Library Catalog
      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: Univ. Chicago Press, 2001. (Work published when author not on Michigan Law faculty.)
      UM Library Catalog
      Full Text: NBER (UMich users) | NBER
    • Co-author. "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.)
      UM Library Catalog
      Full Text: WWW
    • Co-author. "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: Univ. 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, MA: 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, DC: Brookings Institution Press, 1996. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
    • Co-author. "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: Univ. 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: Univ. Chicago Press, 1995. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
      Full Text: eBrary (UMich users) | eBrary
    • Co-author. "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: Univ. 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: Univ. Chicago Press, 1993. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
      Full Text: eBrary (UMich users) | eBrary
    • Co-author. "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, MA: Cambridge Univ. Press, 1991. (Work published when author not on Michigan Law faculty.)
      UM Library Catalog
      Full Text: NBER (UMich users) | NBER
    • Co-author. "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: Univ. Chicago Press, 1990. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
      Full Text: eBrary (UMich users) | eBrary
    • Co-author. "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: Univ. Chicago Press, 1987. (Work published when author not on Michigan Law faculty.)
      UM Library Catalog
      Full Text: NBER (UMich users) | NBER
    • Co-author. "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: Univ. Chicago Press, 1987. (Work published when author not on Michigan Law faculty.)
      UM Library Catalog
      Full Text: NBER (UMich users) | NBER

    Journal Articles

    • Co-author. "Multinational Firms and Tax Havens." A. Gumpert and M. Schnitzer, co-authors. The Rev. of Econ. and Stat. 98, no. 4 (2016): 713-27.
      Full Text: MLaw Repository | WWW
    • Co-author. "Are PILOTs Property Taxes on Nonprofits?" F. Fei and J. R. Horwitz, co-authors. J. of Urb. Econ. 94 (2016): 109-23.
      Full Text: ScienceDirect (UMich users) | ScienceDirect
    • 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 | HEIN (UMich Users) | HEIN
    • Co-author. "Delegating Tax." K. D. Logue, co-author. Mich. L. Rev. 114, no. 2 (2015): 235-74.
      Full Text: HEIN (UMich Users) | HEIN | Westlaw | Lexis | 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 | Westlaw | Lexis | Oxford Journals | SSRN
    • "How Serious Is the Problem of 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. 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): 484-8.
      Full Text: MLaw Repository
    • 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: MLaw Repository | NBER (UMich users) | NBER | ProQuest (UMich users) | ProQuest
    • "How Important Are Perpetual Tax Savings?" Tax Pol'y & Econ. 27 (2013): 101-24.
      Full Text: MLaw Repository | JSTOR (UMich users) | JSTOR
    • 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: MLaw Repository | NBER (UMich users) | NBER | ProQuest (UMich users) | ProQuest
    • "Treasure Islands." J. Econ. Persp. 24, no. 4 (2010): 103-25.
      Full Text: MLaw Repository | 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: MLaw Repository | HEIN (UMich Users) | HEIN | Westlaw
    • 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: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw | SSRN
    • "Taxing Inheritances, Taxing Estates." Tax L. Rev. 63, no. 1 (2010): 189-207.
      Full Text: MLaw Repository | 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
    • "Reply to Becker and Feust." Nat'l. Tax J. 63, no. 2 (2010): 278-80.
      Full Text: MLaw Repository | ProQuest (UMich users) | ProQuest
    • "Income Misattribution Under Formula Apportionment." Eur. Econ. Rev. 54, no. 1 (2010): 108-20.
      Full Text: NBER (UMich users) | NBER
    • Co-author. "Which Countries Become Tax Havens?" D. Dharmapala, co-author. J. Pub. Econ. 93, no. 9-10 (2009): 1058-68.
      Full Text: ScienceDirect (UMich users) | ScienceDirect | SSRN
    • "Reconsidering the Taxation of Foreign Income." Tax L. Rev. 62, no. 2 (2009): 269-98.
      Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
    • Co-author. "How Globalization Affects Tax Design." L. H. Summers, co-author. Tax Pol'y & Econ. 23 (2009): 123-57.
      Full Text: MLaw Repository | 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: MLaw Repository | JSTOR (UMich users) | JSTOR | ProQuest (UMich users) | ProQuest | WWW
    • Co-author. "Market Reactions to Export Subsidies." M. A. Desai, co-author. J. Int'l Econ. 74, no. 2 (2008): 459-74.
      Full Text: ScienceDirect (UMich users) | ScienceDirect | SSRN
    • "Foreign Income and Domestic Deductions." Nat'l Tax J. 61, no. 3 (2008): 461-75.
      Full Text: MLaw Repository | ProQuest (UMich users) | ProQuest
    • Co-author. "Capital Structure with Risky Foreign Investment." M. A. Desai and C. F. Foley, co-authors. J. Fin. Econ. 88, no. 3 (2008): 534-53.
      Full Text: ScienceDirect (UMich users) | Science Direct | SSRN
    • Co-author. "The Internal Markets of Multinational Firms." M. A. Desai and C. F. Foley, co-authors. Surv. Current Bus. 87, no. 3 (2007): 42-8.
      Full Text: MLaw Repository | ProQuest (UMich users) | ProQuest | WWW
    • "Taxing Consumption and Other Sins." J. Econ. Persp. 21, no. 1 (2007): 49-68.
      Full Text: MLaw Repository | IngentaConnect (UMich users) | IngentaConnect
    • Co-author. "Dividend Policy Inside the Multinational Firm." M. A. Desai and C. F. Foley, co-authors. Fin. Mgmt. 36, no. 1 (2007): 5-26.
      Full Text: MLaw Repository | JSTOR (UMich users) | JSTOR | ProQuest (UMich users) | ProQuest | VLEX (UMich users) | VLEX | SSRN
    • "Will Social Welfare Expenditures Survive Tax Competition?" Oxford Rev. Econ. Pol'y 22, no. 3 (2006): 330-48.
      Full Text: Oxford (UMich users) | Oxford | SSRN
    • Co-author. "The Demand for Tax Haven Operations." M. A. Desai and C. F. Foley, co-authors. J. Pub. Econ. 90, no. 3 (2006): 513-31.
      Full Text: ScienceDirect (UMich users) | ScienceDirect | SSRN
    • Co-author. "Taxation and Multinational Activity: New Evidence, New Interpretations." M. A. Desai and C. F. Foley, co-authors. Surv. Current Bus. 86, no. 2 (2006): 16-22.
      Full Text: MLaw Repository | ProQuest (UMich users) | ProQuest
    • Co-author. "Do Tax Havens Divert Economic Activity?" M. A. Desai and C. F. Foley, co-authors. Econ. Letters 90, no. 2 (2006): 219-24.
      Full Text: ScienceDirect (UMich users) | ScienceDirect | SSRN
    • Co-author. "Capital Controls, Liberalizations, and Foreign Direct Investment." M. A. Desai and C. F. Foley, co-authors. Rev. Fin. Stud. 19, no. 4 (2006): 1433-64.
      Full Text: JSTOR (UMich users) | JSTOR | SSRN
    • Co-author. "Shortfalls in the Long Run: Predictions about the Social Security Trust Fund." T. Taylor, co-author. J. Econ. Persp. 19, no. 2 (2005): 3-9. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • Co-author. "Reply to Grubert." M. A. Desai, co-author. Nat'l Tax J. 58, no. 2 (2005): 275-8. (Work published when author not on Michigan Law faculty.)
      Full Text: ProQuest (UMich users) | ProQuest
    • Co-author. "Foreign Direct Investment and the Domestic Capital Stock." M. A. Desai and C. F. Foley, co-authors. Am. Econ. Rev. 95, no. 2 (2005): 33-8. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • "Do Tax Havens Flourish?" Tax Pol'y & Econ. 19 (2005): 65-99. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
      Full Text: NBER (UMich users) | NBER
    • Co-author. "Venture Out Alone." M. A. Desai and C. F. Foley, co-authors. Harv. Bus. Rev. 82, no. 3 (2004): 22. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
    • Co-author. "The Costs of Shared Ownership: Evidence From International Joint Ventures." M. A. Desai and C. F. Foley, co-authors. J. Fin. Econ. 73, no. 2 (2004): 323-74. (Work published when author not on Michigan Law faculty.)
      Full Text: ScienceDirect (UMich users) | ScienceDirect
    • "On the Timeliness of Tax Reform." J. Pub. Econ. 88, no. 5 (2004): 1043-59. (Work published when author not on Michigan Law faculty.)
      Full Text: ScienceDirect (UMich users) | ScienceDirect
    • Co-author. "Old Rules and New Realities: Corporate Tax Policy in a Global Setting." M. A. Desai, co-author. Nat'l Tax J. 57, no. 4 (2004): 937-60. (Work published when author not on Michigan Law faculty.)
      Full Text: ProQuest (UMich users) | ProQuest
    • "Might Fundamental Tax Reform Increase Criminal Activity?" Economica 71, no. 283 (2004): 483-92. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • Co-author. "Foreign Direct Investment in a World of Multiple Taxes." M. A. Desai and C. F. Foley, co-authors. J. Pub. Econ. 88, no. 12 (2004): 2727-44. (Work published when author not on Michigan Law faculty.)
      Full Text: ScienceDirect (UMich users) | ScienceDirect
    • Co-author. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets." M. A. Desai and C. F. Foley, co-authors. J. Finance 59, no. 6 (2004): 2451-87. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • "Sensible Tax Policies in Open Economics." J. Stat. & Soc. Inquiry Soc'y Ireland 33 (2003/2004): 1-36. (Work published when author not on Michigan Law faculty.)
      Full Text: WWW
    • Co-author. "Evaluating International Tax Reform." M. A. Desai, co-author. Nat'l Tax J. 56, no. 3 (2003): 487-502. (Work published when author not on Michigan Law faculty.)
      Full Text: ProQuest (UMich users) | ProQuest
    • Co-author. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions." M. A. Desai, co-author. Nat'l Tax J. 55, no. 3 (2002): 409-40. (Work published when author not on Michigan Law faculty.)
      Full Text: ProQuest (UMich users) | ProQuest
    • Co-author. "The Uneasy Marriage of Export Incentives and the Income Tax." M. A. Desai, co-author. Tax Pol'y. & Econ. 15 (2001): 41-94. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
      Full Text: NBER (UMich users) | NBER
    • Co-author. "Repatriation Taxes and Dividend Distortions." M. A. Desai and C. F. Foley, co-authors. Nat'l. Tax J. 54, no. 4 (2001): 829-51. (Work published when author not on Michigan Law faculty.)
      Full Text: ProQuest (UMich users) | ProQuest
    • "Three Sides of Harberger Triangles." J. Econ. Persp. 13, no. 2 (1999): 167-88. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • "Non-Profit Business Activity and the Unrelated Business Income Tax." Tax Pol'y. & Econ. 13 (1999): 57-84. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
      Full Text: NBER (UMich users) | NBER
    • Co-author. "'Basket' Cases: Tax Incentives and International Joint Venture Participation by American Multinational Firms." M. A. Desai, co-author. J. Pub. Econ. 71, no. 3 (1999): 379-402. (Work published when author not on Michigan Law faculty.)
      Full Text: ScienceDirect (UMich users) | ScienceDirect
    • "Dividends and Profits: Some Unsubtle Foreign Influences." J. Finance 51, no. 2 (1996): 661-89. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • "Altered States: Taxes and the Location of Foreign Direct Investment in America." Am. Econ. Rev. 86, no. 5 (1996): 1076-94. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • Co-author. "From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens." J. C. Hlinko and T. J. F. Lubke, co-authors. J. Pub. Econ. 58, no. 3 (1995): 417-28. (Work published when author not on Michigan Law faculty)
      Full Text: ScienceDirect (UMich users) | ScienceDirect
    • "No Place Like Home: Tax Incentives and the Location of R&D by American Mutlinationals." Tax Pol'y. & Econ. 8 (1994): 65-104. (Work published when author not on Michigan Law faculty.)
      MLaw Catalog
      Full Text: NBER (UMich users) | NBER
    • Co-author. "Fiscal Paradise: Foreign Tax Havens and American Business." E. M. Rice, co-author. Q. J. Econ. 109, no. 1 (1994): 149-82. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • "Credit and Deferral as International Investment Incentives." J. Pub. Econ. 55, no. 2 (1994): 323-47. (Work published when author not on Michigan Law faculty.)
      Full Text: ScienceDirect (UMich users) | ScienceDirect
    • Co-author. "Budget Spillovers and Fiscal Policy Interdependence: Evidence From the States." A. C. Case and H. S. Rosen, co-authors. J. Pub. Econ. 52, no. 3 (1993): 285-307. (Work published when author not on Michigan Law faculty.)
      Full Text: ScienceDirect (UMich users) | ScienceDirect
    • Co-author. "Investment Tax Incentives and Frequent Tax Reforms." A. J. Auerbach, co-author. Am. Econ. Rev. 78, no. 2 (1988): 211-6. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR

    Reviews

    • Review of Foreign Direct Investment and the Regional Economy, by J. Jones and C. Wren, co-authors. J. Regional Sci. 47, no. 4 (2007): 845-856.
      Full Text: MLaw Repository | Wiley (UMich users) | Wiley
    • "Harmful Tax Competition and its Harmful Remedies." Review of Tax Competition in Europe, by W. Schön, editor, and Tax Competition and EU Law, by C. Pinto. Brit. Tax Rev., no. 2 (2006): 209-12.
      MLaw Catalog
      Full Text: MLaw Repository
    • "More Tax Decadence." Review of Contemporary U.S. Tax Policy, by C. E. Steuerle. J. Pol'y Analysis & Mgmt. 24, no. 3 (2005): 624-7. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR
    • Review of Taxation in a Global Economy, by A. Haufler. J. Econ. Literature 42, no. 1 (2004): 193-4. (Work published when author not on Michigan Law faculty.)
      Full Text: JSTOR (UMich users) | JSTOR

    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, MA: Harvard Univ. Press, 2008.
      UM Library Catalog
    • 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, DC: 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, DC: 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: Univ. Chicago Press, (2001). (Work published when author not on Michigan Law faculty.)
      Full Text: NBER (UMich users) | NBER
    • Co-author. 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: Univ. Chicago Press, (1995). (Work published when author not on Michigan Law faculty.)
      Full Text: eBrary (UMich users) | eBrary
    • Co-author. 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: Univ. 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)

    • Co-author. "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, DC: The World Bank, 2006. (Originally published under the same title in J. Finance 59, no. 6 (2004): 2451-87.)
      Full Text: SSRN

    Works in Progress & Working Papers

    • 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. Foreign Direct Investment and Domestic Economic Activity. M. A. Desai and C. F. Foley, co-authors. NBER Working Paper, no. 11717. 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. Tax Credits and Charitable Contributions in Michigan. N. E. Feldman, co-author. U of Michigan Office of Tax Policy Research Research Paper No. 2007-3. Working Paper.
      Full Text: WWW
    • Co-author. Economic Foundations of International Tax Rules. M. A. Desai, co-author. Washington, DC: American Tax Policy Institute. Working Paper.
      Full Text: WWW
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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


    Revised 12/04/2017
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