SCHOLARLY PAPERS

29

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Scholarly Papers (29)

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 UCLA School of Law
Downloads 3,213 (3,940)
Citation 3

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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
UCLA School of Law
Downloads 2,412 (6,385)
Citation 37

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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
UCLA School of Law
Downloads 2,026 (8,555)

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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

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 1,542 (13,280)
Citation 13

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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, UCLA School of Law and Steptoe & Johnson LLP
Downloads 1,023 (24,718)
Citation 46

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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 UCLA School of Law
Downloads 861 (31,650)
Citation 1

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permanent establishment, tax treaties

7.

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 785 (35,931)
Citation 3

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corporate taxation, tax incidence, tax competition, international taxation

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
UCLA School of Law
Downloads 772 (36,737)
Citation 1

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

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 UCLA School of Law
Downloads 745 (38,502)
Citation 7

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transfer pricing, formulary apportionment

10.

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 723 (40,167)

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11.

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 656 (45,810)
Citation 13

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12.

Beyond Territorial and Worldwide Systems of International Taxation

Number of pages: 34 Posted: 22 Feb 2015
Kimberly A. Clausing
UCLA School of Law
Downloads 607 (50,709)
Citation 1

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13.

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 586 (53,075)

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International Taxation

14.

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 492 (65,975)
Citation 2

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

15.

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 467 (70,439)
Citation 2

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

16.

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 438 (76,094)

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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

17.

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 365 (94,114)

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Corporate Taxation, International Taxation

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 UCLA School of Law
Downloads 302 (116,134)
Citation 1

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international taxation, formulary apportionment, base erosion, profit shifting

19.

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 242 (145,894)
Citation 1

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International Taxation, Foreign Tax Credits

20.

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 206 (170,953)

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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

21.

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 182 (190,423)
Citation 4

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corporate taxation

22.

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 149 (225,624)
Citation 5

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

23.

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 141 (235,906)
Citation 1

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multinational companies, corporate headquarters, international tax, corporate tax

24.

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 International Monetary Fund (IMF)
Downloads 120 (267,168)

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

25.

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 97 (309,339)
Citation 1

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

26.

The Impact of Transfer Pricing on Intrafirm Trade

NBER Working Paper No. w6688
Number of pages: 40 Posted: 08 Aug 2012
Kimberly A. Clausing
UCLA School of Law
Downloads 93 (317,753)

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27.

Book Reviews

Number of pages: 4 Posted: 08 Jul 2003
Paul Mizen, Kimberly A. Clausing, Igor Filatotchev and Michael Bleaney
University of Nottingham, UCLA School of Law, City University London - Sir John Cass Business School and University of Nottingham - School of Economics
Downloads 29 (537,962)
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28.

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 25 (561,666)

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multinational corporations, headquarters, international taxation, tax competition

29.

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

Number of pages: 27 Posted: 08 Jan 2005
Kimberly A. Clausing and Cosmina L. Dorobantu
UCLA School of Law and Reed College - Department of Economics
Downloads 17 (613,888)
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