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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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. 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

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, MA: National Bureau of Economic Research. Working Paper.
Full Text: NBER (UMich users) | NBER

"Understanding Tax Competition." In Tax Competition, edited by J. R. Hines Jr. Cheltenham, UK: Edward Elgar Press, Forthcoming.

Editor. Tax Competition. Cheltenham, UK: Edward Elgar Press, Forthcoming.

"Multinational Activity in the Modern World." C. Fritz. Foley, Raymond J. Mataloni Jr., and David Wessel, co-authors. In Global Goliaths: Multinational Corporations in the 21st Century Economy, edited by C. Fritz. Foley, David Wessel, and J. R. Hines Jr. Washington D.C.: Brookings, Forthcoming.

"Government Policy and Multinational Corporations." C. Fritz. Foley, Raymond J. Mataloni Jr., and David Wessel, co-authors. In Global Goliaths: Multinational Corporations in the 21st Century Economy, edited by C. Fritz. Foley, David Wessel, and J. R. Hines Jr. Washington D.C.: Brookings, Forthcoming.

Editor. Global Goliaths: Multinational Corporations in the 21st Century Economy. C. Fritz. Foley and David Wessel, co-editors. Washington D.C.: Brookings, Forthcoming.

"Income Inequality, Progressive Taxation and Tax Expenditures." In The Political Economy of Inequality: U.S. and Global Dimensions, edited by Sisay Asefa and Wei-Chiao Huang, 145-66. Kalamazoo, Mich.: Upjohn Press, 2020.

"Investment Ramifications of Distortionary Tax Subsidies." Jongsang Park, co-author. J. Pub. Econ. 172, no. April 2019 (2019): 36-51.
Full Text: ScienceDirect (UMich users) | ScienceDirect

"Inter Vivos Transfers of Ownership in Family Firms." Niklas Potrafke, Marina Riem, and Christoph Schinke, co-authors. Int'l Tax & Pub. Fin. 26, no. 2 (2019): 225-56.
Full Text: MLaw Repository | SpringerLink (UMich users) | SpringerLink

"Perils of Tax Reform." Nat'l Tax J. 71, no. 2 (2018): 357-76.
Full Text: ProQuest (UMich users) | ProQuest

"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.

"Business Tax Burdens and Tax Reform." Brookings Papers on Econ. Activity 48, no. 2 (2017): 449-71.
Full Text: JSTOR (UMich users) | JSTOR | Project MUSE | WWW

"Trade Credit and Taxes." M. A. Desai and C. F. Foley, co-authors. Rev. Econ. & 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 | Lexis | Westlaw

"Multinational Firms and Tax Havens." A. Gumpert and M. Schnitzer, co-authors. Rev. Econ. & Stat. 98, no. 4 (2016): 713-27.
Full Text: MLaw Repository | WWW

"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

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