“Capital Gains Realizations”

James Hines Jr.
  • Tax Law
Economics Letters
2024

“The Role of Trusts in Taxing the Rich”

James Hines Jr.
  • Tax Law
Oxford Review of Economic Policy
2023

“Digital Tax Arithmetic”

James Hines Jr.
  • Tax Law
National Tax Journal
2023

“Corporate Taxes and Union Wages in the United States”

James Hines Jr.
  • Tax Law
International Tax and Public Finance
2022

“Certain Effects of Random Taxes”

James Hines Jr.
  • Tax Law
Journal of Public Economics
2021

Global Goliaths: Multinational Corporations in the 21st Century Economy

James Hines Jr.
  • Tax Law
2021

“Taxes as Pandemic Controls”

James Hines Jr.
  • Tax Law
National Tax Journal
2020

“Income Inequality, Progressive Taxation and Tax Expenditures”

James Hines Jr.
  • Tax Law
The Political Economy of Inequality: U.S. and Global Dimensions
2020

“Investment Ramifications of Distortionary Tax Subsidies”

James Hines Jr.
  • Tax Law
Journal of Public Economics
2019

“Inter Vivos Transfers of Ownership in Family Firms”

James Hines Jr.
  • Tax Law
International Tax and Public Finance
2019

“Perils of Tax Reform”

James Hines Jr.
  • Tax Law
National Tax Journal
2018

“Comment on ‘Fundamental Tax Reform: A Comparison of Three Options’ ”

James Hines Jr.
  • Tax Law
The Economics of Tax Policy
2017

“Business Tax Burdens and Tax Reform”

James Hines Jr.
  • Tax Law
Brookings Papers on Economic Activity
2017

“Trade Credit and Taxes”

James Hines Jr.
  • Tax Law
The Review of Economics and Statistics
2016

“Taxing Sales of Depreciable Assets”

James Hines Jr.
  • Tax Law
Michigan Business & Entrepreneurial Law Review
2016

“Are PILOTs Property Taxes on Nonprofits?”

James Hines Jr.
  • Tax Law
Journal of Urban Economics
2016

“Multinational Firms and Tax Havens”

James Hines Jr.
  • Tax Law
The Review of Economics and Statistics
2016

“Delegating Tax”

James Hines Jr. Kyle D. Logue
  • Tax Law
Michigan Law Review
2015

“Understanding the AMT, and Its Unadopted Sibling, the AMxT”

James Hines Jr. Kyle D. Logue
  • Tax Law
Journal of Legal Analysis
2014

“How Serious Is the Problem of Base Erosion and Profit Shifting?”

James Hines Jr.
  • Tax Law
Canadian Tax Journal
2014

“The Redistributive Potential of Transfer Taxation”

James Hines Jr.
  • Tax Law
Public Finance Review
2013

“How Important Are Perpetual Tax Savings?”

James Hines Jr.
  • Tax Law
Tax Policy and the Economy
2013

“Income and Substitution Effects of Estate Taxation”

James Hines Jr.
  • Tax Law
American Economic Review
2013

“Who Offers Tax-Based Business Development Incentives?”

James Hines Jr.
  • Tax Law
Journal of Urban Economics
2013

“The Tax Revenue Capacity of the U.S. Economy”

James Hines Jr.
  • Tax Law
Is U.S. Government Debt Different?
2012

“U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s”

James Hines Jr.
  • Tax Law
National Tax Journal
2011

“Tax Policy and the Efficiency of U.S. Direct Investment Abroad”

James Hines Jr.
  • Tax Law
National Tax Journal
2011

“The Last Best Hope for Progressivity in Tax”

James Hines Jr.
  • Tax Law
Southern California Law Review
2010

“Treasure Islands”

James Hines Jr.
  • Tax Law
Journal of Economic Perspectives
2010

“State Fiscal Policies and Transitory Income Fluctuations”

James Hines Jr.
  • Tax Law
Brookings Papers on Economic Activity
2010

“Income Misattribution Under Formula Apportionment”

James Hines Jr.
  • Tax Law
European Economic Review
2010

“The Attack on Nonprofit Status: A Charitable Assessment”

James Hines Jr.
  • Tax Law
Michigan Law Review
2010

“Reply to Becker and Feust”

James Hines Jr.
  • Tax Law
National Tax Journal
2010

“International Capital Taxation”

James Hines Jr.
  • Tax Law
Dimensions of Tax Design: The Mirrlees Review
2010

“Taxing Inheritances, Taxing Estates”

James Hines Jr.
  • Tax Law
Tax Law Review
2010

“How Globalization Affects Tax Design”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
Tax Policy and the Economy
2009

“Which Countries Become Tax Havens?”

James Hines Jr.
  • Tax Law
Journal of Public Economics
2009

“Protectionist Pitfalls in U.S. Tax Reform”

James Hines Jr.
  • Tax Law
Toward Tax Reform: Recommendations for President Obama’s Task Force
2009

“Domestic Effects of the Foreign Activities of U.S. Multinationals”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
American Economic Journal: Economic Policy
2009

“Capital Structure with Risky Foreign Investment”

James Hines Jr.
  • Tax Law
Journal of Financial Economics
2008

“Tax Havens”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Taxation of Foreign Income”

James Hines Jr.
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Foreign Income and Domestic Deductions”

James Hines Jr.
  • Tax Law
National Tax Journal
2008

“Excise Taxes”

James Hines Jr.
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Excess Burden of Taxation”

James Hines Jr.
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Market Reactions to Export Subsidies”

James Hines Jr.
  • Tax Law
Journal of International Economics
2008

Taxing Corporate Income in the 21st Century

James Hines Jr.
  • Tax Law
2007

International Taxation

James Hines Jr.
  • International and Comparative Law
  • Tax Law
2007

Review of Foreign Direct Investment and the Regional Economy

James Hines Jr.
  • Tax Law
Journal of Regional Science
2007

“Dividend Policy Inside the Multinational Firm”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
Financial Management
2007