James R. Hines Jr.

James R. Hines Jr.
Born	(1958-07-09) July 9, 1958 (age 66) Chicago, Illinois, U.S.
Academic background
Alma mater	Yale University (BSc, MSc) Harvard University (PhD)
Doctoral advisor	Lawrence Summers
Academic work
Discipline	Public economics
Institutions	University of Michigan Harvard University
Notable ideas	Corporate tax Tax havens Corporate tax havens Base erosion and profit shifting
Awards	Daniel M. Holland Medal (2017)
Website	James R. Hines Jr. Information at IDEAS / RePEc

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Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute on Taxation and Economic Policy (ITEP) Oxfam (UK) Tax Foundation (US) Tax Justice Network (TJN) Tax Policy Center (US)
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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. He currently serves as the Richard A. Musgrave Collegiate Professor of Economics and the L. Hart Wright Collegiate Professor of Law at the University of Michigan.

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. 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.