Kimberly A. Clausing

Reed College - Department of Economics

Thormund Miller and Walter Mintz Professor

3203 SE Woodstock Boulevard

Portland, OR 97202-8199

United States

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 2,615

SSRN RANKINGS

Top 2,615

in Total Papers Downloads

11,044

CITATIONS
Rank 9,342

SSRN RANKINGS

Top 9,342

in Total Papers Citations

47

Scholarly Papers (21)

1.

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 980 (9,455)

Abstract:

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

2.

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 648 (22,011)
Citation 3

Abstract:

transfer pricing, formulary apportionment, profit split

3.

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 566 (33,177)
Citation 3

Abstract:

transfer pricing, formulary apportionment

4.

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 560 (33,773)

Abstract:

permanent establishment, tax treaties

5.

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 492 (39,080)

Abstract:

International Taxation

6.

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 317 (45,707)
Citation 1

Abstract:

corporate taxation, tax incidence, tax competition, international taxation

7.

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 298 (63,366)
Citation 2

Abstract:

8.

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 264 (44,125)
Citation 1

Abstract:

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

9.

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 223 (83,842)

Abstract:

Corporate Taxation, International Taxation

10.

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

Number of pages: 42 Posted: 26 Nov 2013 Last Revised: 30 Jun 2014
Kimberly A. Clausing
Reed College - Department of Economics
Downloads 221 (75,167)

Abstract:

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

11.

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 184 (118,296)
Citation 2

Abstract:

International Taxation, Foreign Tax Credits

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 168 (56,224)

Abstract:

13.

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 120 (191,656)

Abstract:

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

14.

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 65 (256,165)
Citation 25

Abstract:

15.

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 (394,611)

Abstract:

16.

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 (453,873)
Citation 10

Abstract:

17.

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 0 (448,720)

Abstract:

corporate taxation

18.

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 0 (3,137)

Abstract:

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

19.

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, USC Gould School of Law and International Monetary Fund (IMF)
Downloads 0 (268,436)

Abstract:

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

20.

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 0 (408,304)

Abstract:

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

21.

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 0 (11,638)

Abstract:

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