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American tax economist
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
James_R._Hines_Jr.
Topics referred to by the same term
James Hines may refer to: James R. Hines Jr. (born 1958), American tax economist James Joseph Hines (1876–1957), American politician Jimmy Hines (1903–1986)
James_Hines
Place which charges very low taxes on profits
havens, was the 1994 Hines–Rice paper by James R. Hines Jr. It is the most cited paper on tax haven research, even in late 2017, and Hines is the most cited
Tax_haven
Allegation that Ireland facilitates tax base erosion and profit shifting
haven (or Conduit OFC), by: The main § Leaders in tax haven research: James R. Hines Jr. (1994, 2007, 2010), Dhammika Dharmapala (2008 and 2009), and Gabriel
Ireland_as_a_tax_haven
American tax economist
Chicago Law School. Dharmapala's research on tax havens, often with James R. Hines Jr., is cited as important. In addition to his role as professor at the
Dhammika_Dharmapala
French economist (born 1986)
(*) Identified as one of the largest 10 tax havens by James R. Hines Jr. in 2010 (the Hines 2010 List). (†) Identified as one of the 5 Conduits (Ireland
Gabriel_Zucman
Irish corporate tax avoidance tool
2015 leprechaun economics affair. In their 1994 paper, the economist James R. Hines Jr. and his PhD student Eric M. Rice showed in that US multinational
Double_Irish_arrangement
Corporate-focused tax havens
investor countries. (*) One of the largest 10 tax havens by James R. Hines Jr. in 2010 (the Hines 2010 List). (†) Identified as one of the 5 Conduits (Ireland
Offshore_financial_centre
Multinational tax avoidance tools
otherwise-similar large U.S. companies. — James R. Hines Jr., "Treasure Islands" p. 107 (2010) The 1994 Hines–Rice paper on U.S. multinational use of tax
Base erosion and profit shifting
Base_erosion_and_profit_shifting
Political movement originating in the American Revolution
prominent Britons and colonial Americans, such as Joseph Galloway, James Otis Jr., Benjamin Franklin, John Adams, the London Quaker Thomas Crowley, Royal
No taxation without representation
No_taxation_without_representation
Classification of tax havens
in 2010 by one of the academic founders of tax haven research, James R. Hines Jr. Hines' 2010 list of 10 major tax havens only differs in its omission
Conduit_and_sink_OFCs
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_the_Bahamas
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
International_tax_planning
Process of planning for inheritance of property
30: 511. Retrieved 20 September 2017. Veasey, Westray B.; Craig G. Dalton Jr.; Poyner Spruill LLP (May 24, 2013). "Why You Need an Estate Plan Post 2013
Estate_planning
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Estonia
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Belgium
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Argentina
Leaving a country to avoid paying taxes
but Frederick still lives on the island. John Barry, the composer of 11 James Bond films, moved to the United States in 1975 where he resided until his
Tax_exile
Tax on the transfer of property or assets between parties
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Transfer_tax
Taxes paid on imports into Canada
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Canadian_import_duties
American tax economist
taxation, as is quoted in the main financial papers on US corporate tax. James R. Hines Jr. Dhammika Dharmapala Double Irish, Single Malt, and CAIA, BEPS tools
Mihir_A._Desai
Taxation on a lump-sum basis
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Lump-sum_tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Ukraine
Metric to measure the Irish economy by excluding globalisation effects
In February 1994, tax academic James R. Hines Jr., identified Ireland as one of seven major tax havens in his 1994 Hines-Rice paper, still[as of?] the
Modified gross national income
Modified_gross_national_income
Value-added tax in India
transition period. Formula (simple version used by the Committee): RNR = R/B where: R = Total revenue from subsumed taxes in the base year (₹ lakh crore, excluding
Goods and Services Tax (India)
Goods_and_Services_Tax_(India)
Tax levied on property purchases or documents
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Stamp_duty
Tax on surplus value of resource exploitation
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Resource_rent_tax
Tax on animal products
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Meat_tax
Corporate relocation to a lower tax location
refer to it as a second-generation inversion. 1994: James R. Hines Jr. publishes the important Hines–Rice paper, which shows that many US corporations had
Tax_inversion
Representation of the relationship between taxation and government revenue
York: A. A. Knopf, 2006. pp. 48–49, 165, 349. ISBN 0-679-45032-7. Folsom Jr., Burton W., The Myth of the Robber Barons, p. 103. Young America's Foundation
Laffer_curve
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Tanzania
New tax that is collected in a way that is not obvious
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Stealth_tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Bulgaria
Summary and Status, Library of Congress, Leahy-Smith America Invents Act, H.R. 1249; passed U.S. House of Representatives on June 23, 2011; passed U.S.
Tax_patent
Type of legal entity in finance
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Special-purpose_entity
Term used to describe a distortion of Ireland's GDP by Apple Inc restructuring
research on tax havens by James R. Hines Jr. in 1994, Ireland has been noted as a tax haven (one of Hines' seven major havens). Hines would go on to become
Leprechaun_economics
One of four main types of U.S. corporations
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
C_corporation
Form of taxation in Australia
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Income_tax_in_Australia
Tax based on taxable income
Review. 40 (3): 581. Retrieved 10 January 2025. Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym [Act on State Income
Income_tax
Proposed tax reform
that threshold. Together with Friedman, supporters of NIT also included James Tobin, Joseph A. Pechman, Jim Gray and even then-President Richard Nixon
Negative_income_tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Azerbaijan
Tax policy
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Tax_harmonization
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Hungary
Tax levied on landfill operators to discourage landfill use
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Landfill_tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Malta
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
List of countries by tax revenue
List_of_countries_by_tax_revenue
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Armenia
Process used in calculation of property taxes
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Property_tax_equalization
Type of taxation in Canada
2017). "GST/HST New Housing Rebate". aem. Retrieved June 30, 2020. Bird, R. M. (2012). The GST/HST: Creating an Integrated Sales Tax in a Federal Country
Sales_taxes_in_Canada
Compulsory contribution to state revenue
was found to lead to lower tax rates in some cases. Oliver Wendell Holmes Jr. has stated that "Taxes are the price of civilization".[better source needed]
Tax
Tax on certain goods and transactions
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Duty_(tax)
Independent tax advocacy group
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Tax_Justice_Network
American political proposal
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
No_tax_on_tips
Tax that aims to change behavior
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Steering_tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Andorra
Economic loss due to taxes or subsidies
Discussion Notes No. 14/02, International Monetary Fund, February 2014 Bayer, R. C., & Sutter, M. (2009). The excess burden of tax evasion—An experimental
Excess_burden_of_taxation
Higher tax rate on companies
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Windfall_tax
Form of cash value universal life insurance
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Private placement life insurance
Private_placement_life_insurance
Income tax paid to the government by the income-payer
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Tax_withholding
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Colombia
from the original (PDF) on 2018-05-01. Retrieved 2018-05-01. Mackenzie, James (January 10, 2017). "Afghan businesses feel squeeze from government tax
Taxation_in_Afghanistan
Method of reducing taxes owed
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Tax_shelter
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Insurance Premium Tax (United Kingdom)
Insurance_Premium_Tax_(United_Kingdom)
American think tank
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Tax_Policy_Center
2021 leak of financial documents
the original on 5 October 2021. Retrieved 5 October 2021. Grasso, Daniele; R Blanco, Patricia; Reina, Elena (3 October 2021). "Miguel Bosé ha sido accionista
Pandora_Papers
Bangladesh tax codes
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Bangladesh
Geographic area where economic activity between and within countries is less regulated
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Free-trade_zone
Design decisions made to avoid tariffs
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Tariff_engineering
Indian tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Securities_Transaction_Tax
One of the oldest and best-known tax havens in the Caribbean
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Panama_as_a_tax_haven
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Taiwan
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Austria
Temporary reduction or elimination of a tax
governments create tax-free weekends as incentives for business investment. Caves, R. W. (2004). Encyclopedia of the City. Routledge. p. 658. ISBN 978-0415862875
Tax_holiday
Repayment of overpayed a tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Tax_refund
Qualitative ranking of secrecy jurisdictions
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Financial_Secrecy_Index
U.S. non-profit non-partisan tax think tank
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Institute on Taxation and Economic Policy
Institute_on_Taxation_and_Economic_Policy
Tax on the sales of certain goods and services
from the original on January 23, 2011. Retrieved April 14, 2011. Kathryn James. "Exploring the Origins and Global Rise of VAT" (PDF). The VAT Reader. Tax
Sales_tax
Taxes collected in Uruguay
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Uruguay
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Effect of taxes and subsidies on price
Effect_of_taxes_and_subsidies_on_price
Corporate tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Gross_receipts_tax
Income collected by governments via tax
new industrial property or 1,000,000 square feet (93,000 m2) of new office/R&D development, both of which are likely to take fifteen or more years to realize
Tax_revenue
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation in the United Arab Emirates
Taxation_in_the_United_Arab_Emirates
Charge for the use of a product or service
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
User_charge
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Georgia_(country)
Concept in libertarian thought
Review, Fall 2000, pp. 219–235)" (PDF). Retrieved 10 July 2012. Tame, Chris R. "Taxation Is Theft (Libertarian Alliance Political Note No 44, 1989)" (PDF)
Taxation_as_theft
Proposed international tax scheme
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Global minimum corporate tax rate
Global_minimum_corporate_tax_rate
Religious donation
Press. pp. 215–227. ISBN 9780199714117. Greg L. Bahnsen; Walter C. Kaiser, Jr.; Douglas J. Moo; Wayne G. Strickland; Willem A. VanGemeren (21 September
Tithe
Fee charged by a country when a person is leaving it
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Departure_tax
Tax based on property vacancy
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Vacancy_tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Lithuania
Flat tax on private income from capital
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Abgeltungsteuer
Tax on luxury goods
Rent Advocated by Mr. Ricardo, and by the Writers of His School. London: R. and J.E. Taylor. p. 4. Retrieved 21 September 2019. M. Sismondi has said
Luxury_tax
Total or partial exemption from tax
(1): 288–317. doi:10.1257/app.20170511. ISSN 1945-7782. Slattery, Cailin R; Zidar, Owen M (2020). "Evaluating State and Local Business Tax Incentives"
Tax_incentive
findings of U.S. tax academic, James R. Hines Jr.; Hines is the most cited author on tax haven research, and his important 1994 Hines–Rice paper was one of the
Corporation tax in the Republic of Ireland
Corporation_tax_in_the_Republic_of_Ireland
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_the_Netherlands
Tax that is not visible to the taxpayer
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Hidden_tax
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Cuba
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
List_of_taxes
Multi-jurisdictional tax haven law firms
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Offshore_magic_circle
agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute
Taxation_in_Morocco
travel, tourism, insurance
JAMES R-HINES-JR
JAMES R-HINES-JR
JAMES R-HINES-JR
JAMES R-HINES-JR
JAMES R-HINES-JR
JAMES R-HINES-JR
JAMES R-HINES-JR
JAMES R-HINES-JR
JAMES R-HINES-JR
travel, tourism, insurance