Kimberly A. Clausing

UCLA School of Law

385 Charles E. Young Drive East

Los Angeles, CA 90095-0001

United States

http://law.ucla.edu/faculty/faculty-profiles/kimberly-clausing

Peterson Institute for International Economics

1750 Massachusetts Avenue, NW

Washington, DC 20036

United States

  • UCLA School of Law

  • Peterson Institute for International Economics

SCHOLARLY PAPERS

41

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34,412

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Top 5,784

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306

Scholarly Papers (41)

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1.

Profit Shifting Before and After the Tax Cuts and Jobs Act

73(4) National Tax Journal 1233-1266 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-10
Number of pages: 45 Posted: 21 Nov 2018 Last Revised: 13 Jan 2021
Kimberly A. Clausing
UCLA School of Law
Downloads 3,626 (6,679)
Citation 50

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Profit Shifting, Corporate Taxation, International Taxation, Tax Cuts and Jobs Act, Income Shifting, Tax Avoidance, Tax Competition

2.

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint

U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23 Posted: 15 Dec 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 3,378 (7,501)
Citation 3

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Destination-Based Cash-Flow Tax, Destination-Based Corporate Tax, Corporate Tax, Profit Shifting

3.

Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals

UCLA School of Law, Law-Econ Research Paper No. 20-12
Number of pages: 20 Posted: 17 Aug 2020 Last Revised: 23 Jan 2021
Kimberly A. Clausing, Emmanuel Saez and Gabriel Zucman
UCLA School of Law, University of California, Berkeley and University of California, Berkeley - Department of Economics
Downloads 3,341 (7,641)
Citation 24

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4.

The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond

Number of pages: 40 Posted: 07 Nov 2015 Last Revised: 19 Jun 2016
Kimberly A. Clausing
UCLA School of Law
Downloads 3,333 (7,667)
Citation 76

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international taxation, corporate taxation, transfer pricing, BEPS, corporate tax base erosion, profit shifting, income shifting

5.

The Nature and Practice of Capital Tax Competition

Number of pages: 39 Posted: 31 Aug 2014 Last Revised: 06 Apr 2015
Kimberly A. Clausing
UCLA School of Law
Downloads 2,374 (13,096)
Citation 2

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capital taxation, tax competition, corporate taxation, income shifting, tax avoidance, international taxation

6.

How Big is Profit Shifting?

Number of pages: 18 Posted: 01 Jan 2020 Last Revised: 06 Aug 2020
Kimberly A. Clausing
UCLA School of Law
Downloads 1,385 (30,279)
Citation 3

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Profit Shifting, Corporate Taxation, International Taxation, Income Shifting, Tax Avoidance, Tax Competition

7.

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

U of Michigan Law & Economics, Olin Working Paper No. 09-003, U of Michigan Public Law Working Paper No. 138
Number of pages: 67 Posted: 17 Dec 2008 Last Revised: 01 Feb 2009
Reuven S. Avi-Yonah, Kimberly A. Clausing and Michael C. Durst
University of Michigan Law School, UCLA School of Law and Steptoe & Johnson LLP
Downloads 1,281 (33,948)
Citation 54

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transfer pricing, formulary apportionment, profit split

8.

Five Lessons on Profit Shifting from the U.S. Country by Country Data

Tax Notes Federal. 169(9). 925-940., UCLA School of Law, Law-Econ Research Paper No. 20-13
Number of pages: 17 Posted: 24 Nov 2020 Last Revised: 13 Jan 2021
Kimberly A. Clausing
UCLA School of Law
Downloads 1,115 (41,587)
Citation 4

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Profit Shifting, Corporate Taxation, International Taxation, Income Shifting, Tax Avoidance, Tax Competition, BEPS (Base Erosion and Profit Shifting), Country by Country Data

9.

Why Trump's Tariff Proposals Would Harm Working Americans

Peterson Institute for International Economics Policy Brief 24-1
Number of pages: 25 Posted: 21 May 2024
Kimberly A. Clausing and Mary E. Lovely
UCLA School of Law and Syracuse University Maxwell School
Downloads 1,088 (43,079)
Citation 2

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tariff, protectionism, United States, China, trade policy

10.

Who Pays the Corporate Tax in a Global Economy?

National Tax Journal, Vol. 66, No. 1, 2013
Number of pages: 54 Posted: 09 Feb 2013
Kimberly A. Clausing
UCLA School of Law
Downloads 1,049 (45,303)
Citation 14

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corporate taxation, tax incidence, tax competition, international taxation

11.

The Revenue Effects of Multinational Firm Income Shifting

Tax Notes, March 28, 2011
Number of pages: 7 Posted: 30 Aug 2014
Kimberly A. Clausing
UCLA School of Law
Downloads 997 (48,688)
Citation 1

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income shifting, tax avoidance, international taxation, transfer pricing, multinational corporations

12.

Capital Taxation and Market Power

Number of pages: 35 Posted: 22 Apr 2023 Last Revised: 21 May 2024
Kimberly A. Clausing
UCLA School of Law
Downloads 978 (50,017)
Citation 1

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capital taxation; corporate taxation; international taxation; market power

13.

Business Income (Article 7 OECD MC)

U of Michigan Law & Economics, Olin Working Paper No. 07-016, U of Michigan Public Law Working Paper No. 91
Number of pages: 18 Posted: 27 Sep 2007
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 922 (54,209)
Citation 1

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permanent establishment, tax treaties

14.

A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project

U of Michigan Law & Economics, Olin Working Paper No. 07-009, U of Michigan Public Law Working Paper No. 85
Number of pages: 56 Posted: 25 Jun 2007
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 912 (55,029)
Citation 8

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transfer pricing, formulary apportionment

15.

In Search of Corporate Tax Incidence

Clausing, Kimberly A. 2012. "In Search of Corporate Tax Incidence." Tax Law Review. 65:3. 433-472
Number of pages: 40 Posted: 19 Dec 2011 Last Revised: 10 Nov 2013
Kimberly A. Clausing
UCLA School of Law
Downloads 873 (58,441)
Citation 14

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16.

Toward a 21st-Century International Tax Regime

“Toward a 21st-Century International Tax Regime,” Tax Notes International, Aug. 26, 2019, pp. 839-849. , U of Michigan Public Law Research Paper No. 656, U of Michigan Law & Econ Research Paper No. 20-001
Number of pages: 13 Posted: 04 Dec 2019 Last Revised: 13 Feb 2020
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 837 (61,949)
Citation 1

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international taxation, formulary apportionment, base erosion, profit shifting

17.

Beyond Territorial and Worldwide Systems of International Taxation

Number of pages: 34 Posted: 22 Feb 2015
Kimberly A. Clausing
UCLA School of Law
Downloads 795 (66,354)
Citation 1

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18.

Fixing Five Flaws of the Tax Cuts and Jobs Act

11(2) Columbia Journal of Tax Law 31-75 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-11
Number of pages: 52 Posted: 13 Jun 2019 Last Revised: 13 Jan 2021
Kimberly A. Clausing
UCLA School of Law
Downloads 751 (71,566)
Citation 2

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Tax Reform, Business Taxation, Corporate Taxation, Tax Cuts and Jobs Act, Profit Shifting

19.

A Challenging Time for International Tax Policy

Number of pages: 6 Posted: 25 Jun 2012 Last Revised: 14 Sep 2012
Kimberly A. Clausing
UCLA School of Law
Downloads 633 (89,068)

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International Taxation

20.

Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment

Number of pages: 42 Posted: 26 Nov 2013 Last Revised: 25 Sep 2018
Kimberly A. Clausing
UCLA School of Law
Downloads 520 (114,060)

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corporate income taxation, corporate income tax revenues, tax competition, formulary apportionment, international taxation, unitary taxation, income shifting, state taxation, multinational corporations

21.

The Future of the Corporate Tax

Tax Law Review, Vol. 66, No. 4, 2013
Number of pages: 36 Posted: 30 Sep 2012 Last Revised: 19 Jul 2014
Kimberly A. Clausing
UCLA School of Law
Downloads 449 (136,129)

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Corporate Taxation, International Taxation

22.

How trade cooperation by the United States, the European Union, and China can fight climate change

Peterson Institute for International Economics Working Paper No. 23-8
Number of pages: 35 Posted: 09 Nov 2023
Chad P. Bown and Kimberly A. Clausing
Peterson Institute for International Economics and UCLA School of Law
Downloads 393 (158,667)

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Energy, Environment, European Union, United States, China

23.

A Burden-Neutral Shift from Foreign Tax Creditability to Deductibility?

Tax Law Review, Vol. 64, No. 4, 2011, NYU Law and Economics Research Paper No. 10-39
Number of pages: 23 Posted: 24 Aug 2010 Last Revised: 09 Oct 2011
Kimberly A. Clausing and Daniel Shaviro
UCLA School of Law and New York University School of Law
Downloads 294 (217,400)
Citation 1

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International Taxation, Foreign Tax Credits

24.

The International Tax Agreement of 2021: Why It's Needed, What it Does, and What Comes Next?

Peterson Institute for International Economics Policy Brief No. 23-4
Number of pages: 18 Posted: 27 Apr 2023
Kimberly A. Clausing
UCLA School of Law
Downloads 283 (226,287)

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Taxes, Organization for Economic Cooperation and Development, Multinational Corporations

25.

Is U.S. Corporate Income Double-Taxed?

Number of pages: 32 Posted: 12 May 2017
Leonard E. Burman, Kimberly A. Clausing and Lydia Austin
Maxwell School, UCLA School of Law and The Urban Institute
Downloads 243 (263,911)
Citation 6

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corporate taxation

26.

US International Corporate Taxation after the Tax Cuts and Jobs Act

Number of pages: 24 Posted: 17 Jun 2024
Kimberly A. Clausing
UCLA School of Law
Downloads 239 (268,152)
Citation 1

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Corporate Taxation, International Taxation, Tax Cuts and Jobs Act, Income Shifting, Tax Avoidance, Profit Shifting, Tax Competition

27.

Climate Policy Reform Options in 2025 *

Downloads 208 (306,363)
Citation 3

Climate Policy Reform Options in 2025 *

UCLA School of Law, Law-Econ Research Paper No. 24-02
Number of pages: 39 Posted: 23 Feb 2024 Last Revised: 20 Jul 2024
John E. Bistline, John E. Bistline, Kimberly A. Clausing, Neil Mehrotra, James H. Stock and Catherine Wolfram
Stanford UniversityElectric Power Research Institute, UCLA School of Law, Federal Reserve Banks - Federal Reserve Bank of Minneapolis, Harvard University - Department of Economics and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 194 (325,719)

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Climate policy, Inflation Reduction Act, tax credits, carbon fee, decarbonization JEL Codes: H23, Q48, Q54

Climate Policy Reform Options in 2025

NBER Working Paper No. w32168
Number of pages: 40 Posted: 26 Feb 2024 Last Revised: 27 Feb 2024
John E. Bistline, John E. Bistline, Kimberly A. Clausing, Neil Mehrotra, James H. Stock and Catherine Wolfram
Stanford UniversityElectric Power Research Institute, UCLA School of Law, Federal Reserve Banks - Federal Reserve Bank of Minneapolis, Harvard University - Department of Economics and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 14 (1,223,521)
Citation 3
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28.

Does Tax Drive the Headquarters Locations of the World's Biggest Companies?

Number of pages: 40 Posted: 26 Aug 2018
Kimberly A. Clausing
UCLA School of Law
Downloads 205 (310,590)

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multinational companies, corporate headquarters, international tax, corporate tax

29.

A Price-Based Royalty Tax?

Number of pages: 22 Posted: 17 Feb 2016 Last Revised: 26 Nov 2016
Kimberly A. Clausing and Michael C. Durst
UCLA School of Law and Steptoe & Johnson LLP
Downloads 202 (314,888)
Citation 1

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international taxation, royalty taxation, natural resource taxation, income shifting, profit shifting

30.

Does Tax Drive the Headquarters Locations of the World’s Biggest Companies?

Transnational Corporations Journal, Vol. 25, No. 2
Number of pages: 30 Posted: 04 Jun 2020
Kimberly A. Clausing
UCLA School of Law
Downloads 196 (323,734)
Citation 2

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multinational corporations, headquarters, international taxation, tax competition

31.

Lessons for International Tax Reform from the US State Experience Under Formulary Apportionment

ICTD Research Report 2
Number of pages: 39 Posted: 16 May 2014
Kimberly A. Clausing
UCLA School of Law
Downloads 185 (341,411)
Citation 9

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tax competition; formulary apportionment; unitary taxation; corporate taxation; international taxation; state taxation; corporate tax revenue

32.

Rethinking Fiscal and Monetary Policy for the New Economy

Building Back Broader: Policy Pathway to Economic Transformation, White paper by Global Future Council on the New Agenda for Fiscal and Monetary Policy World Economic Forum, pp. 7-15, (co-authored), 2021, HKUST Business School Research Paper No. 2023-126
Number of pages: 9 Posted: 03 Jul 2023 Last Revised: 22 Sep 2023
H. Bhorat, Heather Boushey, Kimberly A. Clausing, Alex Cobham, Era Dabla-Norris, Diana Farrell, Alicia García-Herrero, Ugo Gentilini, Vishal Gujadhur, Karen Harris, Byoungchan Lee, Nora Lustig, Tan Min-Lan, Rain Newton-Smith, Ning Zhu, Raghuram G. Rajan, Bharat Ramamurti, Paul Sheard, Lutfey Siddiqi and Guillaume Hingel
University of Cape Town (UCT) - Development Policy Research Unit, Washington Center for Equitable Growth, UCLA School of Law, Tax Justice Network, International Monetary Fund (IMF), JP Morgan Chase & Co. - JP Morgan Chase Institute, Bruegel, World Bank, Bill and Melinda Gates Foundation, Bain & Company, Hong Kong University of Science & Technology (HKUST) - Department of Economics, Tulane University, UBS Global Wealth Management, Bank of England - Monetary Analysis, Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF), University of Chicago - Booth School of Business, National Economic Council for Financial Reform, Osaka University - School of Economics, London School of Economics and World Economic Forum - Centre for the New Economy and Society
Downloads 179 (351,713)

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33.

Taxation in the Open Economy

Number of pages: 22 Posted: 27 Aug 2023
Kimberly A. Clausing
UCLA School of Law
Downloads 158 (391,900)

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tax competition, climate policy

34.

U.S. Corporate Income Tax Reform and its Spillovers

IMF Working Paper No. 16/127
Number of pages: 48 Posted: 09 Dec 2016
Kimberly A. Clausing, Edward D. Kleinbard and Thornton Matheson
UCLA School of Law, University of Southern California Gould School of Law, Deceased and The Urban Institute
Downloads 158 (391,900)

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Corporate income taxes, United States, Tax reforms, Positive spillovers, International taxation, Tax systems, Corporate income tax, tax reform, international taxation

35.

Law Professors Letter on Worldwide Combined Reporting in Minnesota

Indiana Legal Studies Research Paper No. 504, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4446650
Number of pages: 6 Posted: 16 May 2023
Darien Shanske, Reuven S. Avi-Yonah, Howard Chernick, Kimberly A. Clausing, David Gamage, Hayes Holderness, Erin Adele Scharff and Kirk J. Stark
University of California, Davis - School of Law, University of Michigan Law School, CUNY Graduate Center, UCLA School of Law, University of Missouri School of Law, University of Richmond - School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 157 (394,045)

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Worldwide Combined Reporting, WWCR, international corporate profit sharing, corporate profit sharing, corporate taxation, multinational tax avoidance

36.

The Impact of Transfer Pricing on Intrafirm Trade

NBER Working Paper No. w6688
Number of pages: 40 Posted: 08 Aug 2012 Last Revised: 12 Oct 2022
Kimberly A. Clausing
UCLA School of Law
Downloads 135 (445,078)
Citation 14

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37.

Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary

Downloads 126 (470,077)
Citation 7

Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary

Peterson Institute for International Economics Working Paper No. 23-3
Number of pages: 28 Posted: 12 Jun 2023 Last Revised: 10 Jul 2023
Kimberly A. Clausing and Catherine Wolfram
UCLA School of Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 112 (517,671)
Citation 1

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carbon border adjustments, climate clubs, Pigovian taxes and subsidies, international competitiveness, trade and environment

Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary

NBER Working Paper No. w31310
Number of pages: 28 Posted: 05 Jun 2023 Last Revised: 21 Jul 2023
Kimberly A. Clausing and Catherine Wolfram
UCLA School of Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 14 (1,223,521)
Citation 6

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38.

The Green Transformation and Tax Policy Criteria

Number of pages: 21 Posted: 31 Jul 2024
Kimberly A. Clausing
UCLA School of Law
Downloads 124 (476,006)

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39.

The Revenue Consequences of Pillar 2: Five Key Considerations

Tax Notes Federal, p. 555, Volume 180, Number 4 ■ July 24, 2023
Number of pages: 8 Posted: 23 Aug 2023
Kimberly A. Clausing
UCLA School of Law
Downloads 118 (494,391)

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international taxation; corporate tax revenue

40.

How an International Agreement on Methane Emissions Can Pave the Way for Enhanced Global Cooperation on Climate Change

Peterson Institute for International Economics Policy Brief No. 23-7
Number of pages: 21 Posted: 13 Jun 2023 Last Revised: 16 Jun 2023
Kimberly A. Clausing, Catherine Wolfram, Luis Garicano and Luis Garicano
UCLA School of Law, University of California, Berkeley and Centre for Economic Policy Research (CEPR)IE Business School
Downloads 117 (497,599)
Citation 1

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Energy, Environment, United States. European Union

41.

Eight Principles for the 2025 Tax Policy Debate (that Republicans and Democrats Should be Able to Agree on)

Peterson Institute for International Economics Policy Brief 25-1
Number of pages: 16 Posted: 13 Feb 2025
Kimberly A. Clausing
UCLA School of Law
Downloads 55 (776,416)

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taxes, United States, Politics