James R. Hines Jr.

James R. Hines Jr. (born 9 July 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.
Born (1958-07-09) 9 July 1958 (age 63)
Chicago, U.S.
InstitutionsUniversity of Michigan
Harvard University
FieldPublic economics
Alma materYale University (BSc, MSc)
Harvard University (PhD)
Lawrence Summers
AwardsDaniel M. Holland Medal, National Tax Association (2017)
Information at IDEAS / RePEc
WebsiteJames R. Hines Jr.