James Hines, Research Director - Ross Office of Tax Policy Research at the Michigan Ross School of Business

James R. Hines Jr. is the L. Hart Wright Collegiate Professor of Law and co-director of the Law and Economics Program at Michigan Law. 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 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; the London School of Economics; the Unversity 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, was an economist in the U.S. Department of Commerce. He holds a B.A. and M.A. from Yale University and a Ph.D. from Harvard, all in economics.

Books

Taxing Corporate Income in the 21st Century Edited by Alan J. Auerbach, James R. Hines Jr., and Joel Slemrod, Cambridge University Press, Cambridge, UK (2007).
Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court’s Tax Jurisprudence Edited by Reuven S. Avi-Yonah, James R. Hines Jr., and Michael Lang, Kluwer Law International, Alphen aan den Rijn, The Netherlands (2007).
International Taxation Edited by James R. Hines Jr., Edward Elgar, Cheltenham, UK (2007).
International Taxation and Multinational Activity Edited by James R. Hines Jr., National Bureau of Economic Research and The University of Chicago Press, Chicago (2001).
Rethinking Estate and Gift Taxation Edited by William G. Gale, James R. Hines Jr., and Joel Slemrod, Brookings Institution Press, Washington, DC (2001).
Taxing Multinational Corporations Edited by Martin Fieldstein, James R. Hines Jr., and R. Glenn Hubbard, National Bureau of Economic Research and The University of Chicago Press, Chicago (1990).
The Effects of Taxation on Multinational Corporations Edited by Martin Fieldstein, James R. Hines Jr., and R. Glenn Hubbard, National Bureau of Economic Research and The University of Chicago Press, Chicago (1990).

Working Papers

James R. Hines Jr., “Taxation of Foreign Income.”
James R. Hines Jr., “Tax Havens.”
James R. Hines Jr., “Excise Taxes.”
James R. Hines Jr., “Excess Burden of Taxation.”
Dhammika Dharmapala and James R. Hines Jr. “Which Countries Become Tax Havens?” December 2006.
James R. Hines Jr., “Taxing Consumption and Other Sins,” November 2006.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Capital Structure with Risky Foreign Investment,” May 2006.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Foreign Direct Investment and Domestic Economic Activity,” October 2005.
James R. Hines Jr., “Corporate Taxation and International Competition,” July 2005.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Do Tax Havens Divert Economic Activity,” April 2005.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Foreign Direct Investment and the Domestic Capital Stock,” January 2005.
James R. Hines Jr., “Do Tax Havens Flourish?” October 2004.
Mihir A. Desai and James R. Hines Jr., “Old Rules and New Realities: Corporate Tax Policy in a Global Setting,”October 2004.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Economic Effects of Regional Tax Havens,” October 2004.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Capital Controls, Liberalizations, and Foreign Direct Investment,” February 2004.
Mihir A. Desai and James R. Hines Jr., “Market Reactions to Export Subsidies,” January 2004.
James R. Hines Jr., “Privatization and Fiscal Health,” January 2004.
Naomi E. Feldman and James R. Hines Jr., “Tax Credits and Charitable Contributions in Michigan,” October 2003.
Matthew D. Shapiro and Joel Slemrod, “Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys,” July 2003.
Mihir A. Desai and James R. Hines Jr., “Evaluating International Tax Reform,” June 2003.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “A Multinational Perspective on Capital Structure Choice and Internal Capital Markets,” May 2003.
James R. Hines Jr., “Might Fundamental Tax Reform Increase Criminal Activity?” March 2003.
Claudio A. Agostini, “Tax Interdependence in American States,” January 2003.
James R. Hines Jr., “Michigan’s Flirtation with the Single Business Tax,” January 2003.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment,” September 2002.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “International Joint Ventures and the Boundaries of the Firm,” July 2002.
Julie Berry Cullen and Roger H. Gordon, “Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.,” June 2002.
Mihir A. Desai and James R. Hines Jr., “Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,” June 2002.
James R. Hines Jr., “On the Timeliness of Tax Reform,” March 2002.
Roger H. Gordon and James R. Hines Jr., “International Taxation,” January 2002.
James R. Hines Jr., “Applied Public Finance Meets General Equilibrium: The Research Contributions of Arnold Harberger,” January 2002.
Randall Reback, “Capitalization Under School Choice Programs: Are the Winners Really the Losers?” November 2001.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Dividend Policy inside the Firm,” December 2001.
Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Repatriation Taxes and the Dividend Distortions,” July 2001.
Mihir A. Desai and James R. Hines Jr., “Foreign Direct Investment in a World of Multiple Taxes,” October 2000.
James R. Hines Jr., Hilary Hoynes, and Alan B. Krueger, “Another Look at Whether a Rising Tide Lifts All Boats,” October 2000.
Alan J. Auerbach and James R. Hines Jr., “Taxation and Economic Efficiency,” February 2001.
James R. Hines Jr., “Corporate Taxation,” February 2001.
Alan J. Auerbach and James R. Hines Jr., “Perfect Taxation with Imperfect Competition,” February 2001.
Mihir A. Desai and James R. Hines Jr., “Exchange Rates and Tax-Based Export Promotion,” January 2001.
Mihir A. Desai and James R. Hines Jr., “The Uneasy Marriage of Export Incentives and the Income Tax,” October 2000.
James R. Hines Jr. and Adam B. Jaffe, “International Taxation and the Location of Inventive Activity,” May 2000.
Julie Berry Cullen, “The Impact of Fiscal Incentives on Student Disability Rates,” May 1999.
James R. Hines Jr., “The Case Against Deferral: A Deferential Reconsideration,” May 1999.
Joel Slemrod and Jon Bakija, “Does Growing Inequality Reduce Tax Progressivity? Should It?” February 1999.
Joel Slemrod and Wojciech Kopczuk, “The Optimal Elasticity of Taxable Income,” November 1998.
James R. Hines Jr., “Lessons from Behavioral Responses to International Taxation,” February 1999.
Eduardo M. R. A. Engel and James R. Hines Jr., “Understanding Tax Evasion Dynamics,” December 1998.
James R. Hines Jr., “Three Sides of Harberger Triangles,” November 1998.
Joel Slemrod, “Methodological Issues in Measuring and Interpreting Taxable Income Elasticities,” August 1998.
James R. Hines Jr., “Nonprofit Business Activity and the Unrelated Business Income Tax,” October 1998.
James R. Hines Jr., “Tax Sparing’ and Direct Investment in Developing Countries,” August 1998.
James R. Hines Jr., “Investment Ramifications of Distortionary Tax Subsidies,” May 1998.
James R. Hines Jr., “What Is Benefit Taxation?” February 1998.
Mihir A. Desai and James R. Hines Jr., “‘Basket’ Cases: International Joint Ventures After the Tax Reform Act of 1986,” July 1997.
James R. Hines Jr., “Taxed Avoidance: American Participation in Unsanctioned International Boycotts,” October 1997.
Mihir A. Desai and James R. Hines Jr., “Excess Capital Flows and the Burden of Inflation in Open Economies,” July 1997.
Charles H. Berry, David F. Bradford, and James R. Hines, Jr., “Arm’s Length Pricing — Some Economic Perspectives,” September 1991.