Kimberly A. Clausing

Reed College - Department of Economics

Thormund Miller and Walter Mintz Professor

3203 SE Woodstock Boulevard

Portland, OR 97202-8199

United States

  • Reed College - Department of Economics

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    • Tel: 503-517-7388
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SCHOLARLY PAPERS

27

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SSRN CITATIONS
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41

CROSSREF CITATIONS

99

Scholarly Papers (27)

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1.

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 Reed College - Department of Economics
Downloads 3,182 (3,646)

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

2.

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
Reed College - Department of Economics
Downloads 2,311 (6,237)
Citation 20

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

3.

The Nature and Practice of Capital Tax Competition

Number of pages: 39 Posted: 31 Aug 2014 Last Revised: 06 Apr 2015
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 1,903 (8,694)

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

4.

Profit Shifting Before and After the Tax Cuts and Jobs Act

Number of pages: 45 Posted: 21 Nov 2018 Last Revised: 03 Jun 2020
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 1,119 (19,935)
Citation 5

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

5.

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, Reed College - Department of Economics and Steptoe & Johnson LLP
Downloads 991 (23,850)
Citation 42

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transfer pricing, formulary apportionment, profit split

6.

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 Reed College - Department of Economics
Downloads 852 (29,607)
Citation 1

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permanent establishment, tax treaties

7.

The Revenue Effects of Multinational Firm Income Shifting

Tax Notes, March 28, 2011
Number of pages: 7 Posted: 30 Aug 2014
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 742 (35,851)
Citation 1

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

8.

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
Reed College - Department of Economics
Downloads 737 (36,170)
Citation 1

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corporate taxation, tax incidence, tax competition, international taxation

9.

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 Reed College - Department of Economics
Downloads 721 (37,231)
Citation 5

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transfer pricing, formulary apportionment

10.

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
Reed College - Department of Economics
Downloads 624 (45,269)
Citation 12

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11.

A Challenging Time for International Tax Policy

Number of pages: 6 Posted: 25 Jun 2012 Last Revised: 14 Sep 2012
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 584 (49,315)

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International Taxation

12.

Beyond Territorial and Worldwide Systems of International Taxation

Number of pages: 34 Posted: 22 Feb 2015
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 580 (49,799)
Citation 1

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13.

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
Reed College - Department of Economics
Downloads 433 (71,560)

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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

14.

Fixing Five Flaws of the Tax Cuts and Jobs Act

Number of pages: 52 Posted: 13 Jun 2019 Last Revised: 04 Feb 2020
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 387 (81,638)

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

15.

How Big is Profit Shifting?

Number of pages: 21 Posted: 01 Jan 2020 Last Revised: 21 Jan 2020
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 365 (87,420)

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

16.

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
Reed College - Department of Economics
Downloads 356 (89,924)

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Corporate Taxation, International Taxation

17.

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
Reed College - Department of Economics and New York University School of Law
Downloads 240 (137,227)
Citation 1

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International Taxation, Foreign Tax Credits

18.

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 Reed College - Department of Economics
Downloads 182 (177,833)

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international taxation, formulary apportionment, base erosion, profit shifting

19.

Is U.S. Corporate Income Double-Taxed?

Number of pages: 32 Posted: 12 May 2017
Leonard E. Burman, Kimberly A. Clausing and Lydia Austin
Tax Policy Center, Reed College - Department of Economics and The Urban Institute
Downloads 176 (183,270)
Citation 2

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corporate taxation

20.

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
Reed College - Department of Economics
Downloads 144 (217,018)
Citation 4

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

21.

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

Number of pages: 40 Posted: 26 Aug 2018
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 140 (221,969)
Citation 1

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multinational companies, corporate headquarters, international tax, corporate tax

22.

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
Reed College - Department of Economics, University of Southern California Gould School of Law and International Monetary Fund (IMF)
Downloads 119 (251,517)

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

23.

The Impact of Transfer Pricing on Intrafirm Trade

NBER Working Paper No. w6688
Number of pages: 40 Posted: 08 Aug 2012
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 88 (308,290)

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24.

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
Reed College - Department of Economics and Steptoe & Johnson LLP
Downloads 87 (310,490)
Citation 2

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

25.

Book Reviews

The World Economy, Vol. 25, pp. 753-756, 2002
Number of pages: 4 Posted: 08 Jul 2003
Paul Mizen, Kimberly A. Clausing, Igor Filatotchev and Michael Bleaney
University of Nottingham, Reed College - Department of Economics, City University London - Sir John Cass Business School and University of Nottingham - School of Economics
Downloads 29 (505,063)
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26.

Re-Entering Europe: Does European Union Candidacy Boost Foreign Direct Investment?

Economics of Transition, Vol. 13, No. 1, pp. 77-103, January 2005
Number of pages: 27 Posted: 08 Jan 2005
Kimberly A. Clausing and Cosmina L. Dorobantu
Reed College - Department of Economics and Reed College - Department of Economics
Downloads 17 (576,903)
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27.

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
Reed College - Department of Economics
Downloads 2 (682,278)

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multinational corporations, headquarters, international taxation, tax competition