James R. Hines Jr.
American tax economist / From Wikipedia, the free encyclopedia
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James R. Hines Jr. (born July 9, 1958) is an American economist and a founder of academic research into corporate-focused tax havens, and the effect of U.S. corporate tax policy on the behaviors of U.S. multinationals. His papers were some of the first to analyse profit shifting, and to establish quantitative features of tax havens. Hines showed that being a tax haven could be a prosperous strategy for a jurisdiction, and controversially, that tax havens can promote economic growth. Hines showed that use of tax havens by U.S. multinationals had maximized long-term U.S. exchequer tax receipts, at the expense of other jurisdictions. Hines is the most cited author on the research of tax havens, and his work on tax havens was relied upon by the CEA when drafting the Tax Cuts and Jobs Act of 2017.
James R. Hines Jr. | |
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Born | (1958-07-09) July 9, 1958 (age 65) Chicago, Illinois, U.S. |
Academic career | |
Institutions | University of Michigan Harvard University |
Field | Public economics |
Alma mater | Yale University (BSc, MSc) Harvard University (PhD) |
Doctoral advisor | Lawrence Summers |
Contributions | |
Awards | Daniel M. Holland Medal, National Tax Association (2017) |
Information at IDEAS / RePEc | |
Website | James R. Hines Jr. |