James R Hines
Dados Biográficos
| ID | 1100223 |
|---|---|
| NOME | James R Hines |
| PRENOMES | James R |
| SOBRENOME | Hines |
| ASSINATURA | HINES J R |
| AFILIAÇÕES | University of Michigan |
| ORCID | 0000-0001-9389-2957 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 14 |
| TOTAL DE CITAÇÕES | 60 |
| TOTAL COMO AUTOR | 14 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 1993 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2016 |
| ÍNDICE H | 3 |
Trade Credit and Taxes
This paper analyzes the extent to which tax differences affect the use of trade credit. U.S.-owned affiliates in low-tax countries use trade credit to lend, whereas those in high-tax countries use trade credit to borrow: 10% lower local tax rates are associated with net trade credit positions that are 1.4% higher as a fraction of sales. The use of trade credit to get capital out of low-tax, low-return environments is also illustrated by the tempo…
Are Pilots property taxes for nonprofits
Corporate Taxation
Who offers tax-based business development incentives
Treasure Islands
In movies and novels, tax havens are often settings for shady international deals; in practice, they are rather less flashy. Tax havens, also known as "offshore financial centers" or "international financial centers," are countries and territories that offer low tax rates and favorable regulatory policies to foreign investors. For example, tax havens typically tax inbound investment at zero or very low rates and further encourage investment with …
Taxing Consumption and Other Sins
Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment i…
Shortfalls in the Long Run
iscussions of U.S. Social Security reform invariably begin by noting the gloomy long-run projections presented in the Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds. For example, the 2004 report predicts (in its "intermediate" scenario) that the Social Security trust fund, formally known as the Old Age and Survivors Insurance (OASI) trust fund, will be empty and the progr…
Contemporary U.S. tax policy
No abstract
Might Fundamental Tax Reform Increase Criminal Activity
Fundamental tax reform, replacing the income tax with a sales tax, is commonly thought to reduce levels of criminal and other ‘underground’ economic activity by implicitly taxing their returns. This paper finds instead that the impact of tax reform depends on the relative labour intensity of production in the legitimate and illegitimate sectors of the economy. In the likely event that illegitimate output is produced by using more labour‐intensive…
Three Sides of Harberger Triangles
Harberger triangles are used to calculate the efficiency costs of taxes, government regulations, monopolistic practices, and various other market distortions. This paper considers the historical development of Harberger triangles, the associated theoretical controversies, and the contribution of Harberger triangles to subsequent empirical work and theories of market imperfections. Prior to the publication of Arnold Harberger's papers, economists …
Anomalies
What happens to a state's spending when it receives an unconditional grant from the federal government? The standard theoretical analysis predicts that the increase in spending will be the same as that generated by an equivalent increase in local incomes--or roughly 5-10 percent for most states. In contrast, numerous empirical analyses have found that spending increases by much more, with some estimates near 100 percent. This result is known as t…
Fiscal Paradise
The tax haven affiliates of American corporations account for more than 20 percent of U. S. foreign direct investment, and nearly a third of the foreign profits of U. S. firms. American companies report extraordinarily high profit rates on their tax haven investments in 1982. This behavior implies that the revenue-maximizing tax rate for a typical haven is around 5–8 percent. American (and foreign) investment in tax havens has an uncertain effect…
Budget spillovers and fiscal policy interdependence
"Comment on "State and Federal Tax Equity
James R. Hines, Jr., Comment on "State and Federal Tax Equity: Estimates before and after the Tax Reform Act of 1986", Journal of Policy Analysis and Management, Vol. 12, No. 1 (Winter, 1993), pp. 44-47
Anomalies
What happens to a state's spending when it receives an unconditional grant from the federal government? The standard theoretical analysis predicts that the increase in spending will be the same as that generated by an equivalent increase in local incomes--or roughly 5-10 percent for most states. In contrast, numerous empirical analyses have found that spending increases by much more, with some estimates near 100 percent. This result is known as t…
Treasure Islands
In movies and novels, tax havens are often settings for shady international deals; in practice, they are rather less flashy. Tax havens, also known as "offshore financial centers" or "international financial centers," are countries and territories that offer low tax rates and favorable regulatory policies to foreign investors. For example, tax havens typically tax inbound investment at zero or very low rates and further encourage investment with …
Taxing Consumption and Other Sins
Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment i…
Three Sides of Harberger Triangles
Harberger triangles are used to calculate the efficiency costs of taxes, government regulations, monopolistic practices, and various other market distortions. This paper considers the historical development of Harberger triangles, the associated theoretical controversies, and the contribution of Harberger triangles to subsequent empirical work and theories of market imperfections. Prior to the publication of Arnold Harberger's papers, economists …
Are Pilots property taxes for nonprofits
Who offers tax-based business development incentives
Contemporary U.S. tax policy
No abstract
Budget spillovers and fiscal policy interdependence
"Comment on "State and Federal Tax Equity
James R. Hines, Jr., Comment on "State and Federal Tax Equity: Estimates before and after the Tax Reform Act of 1986", Journal of Policy Analysis and Management, Vol. 12, No. 1 (Winter, 1993), pp. 44-47
Fiscal Paradise
The tax haven affiliates of American corporations account for more than 20 percent of U. S. foreign direct investment, and nearly a third of the foreign profits of U. S. firms. American companies report extraordinarily high profit rates on their tax haven investments in 1982. This behavior implies that the revenue-maximizing tax rate for a typical haven is around 5–8 percent. American (and foreign) investment in tax havens has an uncertain effect…
Anomalies
What happens to a state's spending when it receives an unconditional grant from the federal government? The standard theoretical analysis predicts that the increase in spending will be the same as that generated by an equivalent increase in local incomes--or roughly 5-10 percent for most states. In contrast, numerous empirical analyses have found that spending increases by much more, with some estimates near 100 percent. This result is known as t…
Three Sides of Harberger Triangles
Harberger triangles are used to calculate the efficiency costs of taxes, government regulations, monopolistic practices, and various other market distortions. This paper considers the historical development of Harberger triangles, the associated theoretical controversies, and the contribution of Harberger triangles to subsequent empirical work and theories of market imperfections. Prior to the publication of Arnold Harberger's papers, economists …
Might Fundamental Tax Reform Increase Criminal Activity
Fundamental tax reform, replacing the income tax with a sales tax, is commonly thought to reduce levels of criminal and other ‘underground’ economic activity by implicitly taxing their returns. This paper finds instead that the impact of tax reform depends on the relative labour intensity of production in the legitimate and illegitimate sectors of the economy. In the likely event that illegitimate output is produced by using more labour‐intensive…
Shortfalls in the Long Run
iscussions of U.S. Social Security reform invariably begin by noting the gloomy long-run projections presented in the Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds. For example, the 2004 report predicts (in its "intermediate" scenario) that the Social Security trust fund, formally known as the Old Age and Survivors Insurance (OASI) trust fund, will be empty and the progr…
Contemporary U.S. tax policy
No abstract
Taxing Consumption and Other Sins
Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment i…
Treasure Islands
In movies and novels, tax havens are often settings for shady international deals; in practice, they are rather less flashy. Tax havens, also known as "offshore financial centers" or "international financial centers," are countries and territories that offer low tax rates and favorable regulatory policies to foreign investors. For example, tax havens typically tax inbound investment at zero or very low rates and further encourage investment with …
Who offers tax-based business development incentives
Corporate Taxation
Trade Credit and Taxes
This paper analyzes the extent to which tax differences affect the use of trade credit. U.S.-owned affiliates in low-tax countries use trade credit to lend, whereas those in high-tax countries use trade credit to borrow: 10% lower local tax rates are associated with net trade credit positions that are 1.4% higher as a fraction of sales. The use of trade credit to get capital out of low-tax, low-return environments is also illustrated by the tempo…
Are Pilots property taxes for nonprofits
Economics (13 obras) · Public economics (9 obras) · Business (8 obras) · Fiscal Policy and Economic Growth (8 obras) · Taxation and Compliance Studies (8 obras) · Corporate Taxation and Avoidance (6 obras) · Local Government Finance and Decentralization (6 obras) · Market economy (6 obras) · Tax credit (6 obras) · Tax reform (6 obras)