Thormund A. Miller and Walter Mintz Professor of Economics
Department of Economics
3203 SE Woodstock Blvd
Portland, OR 97202-8199, USA
Office: (503) 517-7388
Fax: (503) 777-7776
- Short Bio
- Curriculum Vitae [PDF]
- Research Papers
- Selected Policy Briefs and Public Commentary
Kimberly Clausing is the Thormund Miller and Walter Mintz Professor of Economics at Reed College, where she teaches international trade, international finance, and public finance. Her research studies the taxation of multinational firms. She has published numerous articles in this area, and she is the author of Open: The Progressive Case for Free Trade, Immigration, and Global Capital, forthcoming early 2019 from Harvard University Press. Professor Clausing has received two Fulbright Research awards (to Belgium and Cyprus), and her research has been supported by external grants from the National Science Foundation, the Smith Richardson Foundation, the International Centre for Tax and Development, the U.S. Bureau of Economic Analysis, and the Washington Center for Equitable Growth. She has worked on economic policy research with the International Monetary Fund, the Hamilton Project, the Brookings Institution, and the Tax Policy Center, and she has testified before both the House Ways and Means Committee and the Senate Committee on Finance. Professor Clausing received her B.A. from Carleton College in 1991 and her Ph.D. from Harvard University in 1996.
Professor Clausing is the author of Open: The Progressive Case for Free Trade, Immigration, and Global Capital. The book is forthcoming from Harvard University Press in early 2019.
Selected Research Papers
“Does Tax Drive the Headquarters Locations of the World’s Biggest Companies?” 2018. Transnational Corporations. 25(2). 37-65.
"Is U.S. Corporate Income Double-Taxed?" (with Leonard Burman and Lydia Austin). September 2017. National Tax Journal. 675-706.
"Problems with Destination-Based Corporate Taxes and the Ryan Blueprint." (with Reuven Avi-Yonah). 2017. Columbia Journal of Tax Law. 8. 229-255.
"The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond." 2016. National Tax Journal. December. 69(4). 905-934.
"A Price-Based Royalty Tax?" (with Michael Durst) 2016. Tax Notes International. 83(9). August. 803-814.
"U.S. Corporate Income Tax Reform and its Spillovers." (with Edward Kleinbard and Thornton Matheson) IMF Working Paper WP/16/127. July 2016.
"The U.S. State Experience under Formulary Apportionment: Are There Lessons for International Tax Reform?" 2016. National Tax Journal, June. 353-386. Online appendix.
"The Nature and Practice of Capital Tax Competition." 2016. in Dietsch, Peter, and Thomas Rixen, eds. Global Tax Governance. 27-54.
"Beyond Territorial and Worldwide Systems of International Taxation." 2015. Journal of International Finance and Economics. 15(2). 43-58.
"The Future of the Corporate Tax." 2013. Tax Law Review. 66(4). 419-443.
"Who Pays the Corporate Tax in a Global Economy?" 2013. National Tax Journal. 66 (1). 151–184.
"In Search of Corporate Tax Incidence." 2012. Tax Law Review. 65 (3). 433-472.
"A Burden-Neutral Shift From Foreign Tax Creditability to Deductibility?" (with Daniel Shaviro) 2011. Tax Law Review. 64(4). 431-452.
"Corporate Tax Revenues Under Formulary Apportionment: Evidence from the Financial Reports of 50 Major U.S. Multinational Firms." (with Yaron Lahav). Forthcoming, Journal of International Accounting, Auditing, and Taxation, 20(2). 2011.
"Should Tax Policy Target Multinational Firm Headquarters?" National Tax Journal 63(4). December 2010. 741-763.
"Multinational Firm Tax Avoidance and Tax Policy." National Tax Journal, December 2009. 703-25.
"Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split." (with Reuven S. Avi-Yonah and Michael C. Durst). Florida Tax Review. 9(5). 2009. 497-553.
"Closer Economic Integration and Corporate Tax Systems." Global Economy Journal. 8(2). March 2008. 1-22.
"Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment." (with Reuven Avi-Yonah) in Jason Furman and Jason E. Bordoff, eds. Path to Prosperity: Hamilton Project Ideas on Income Security, Education, and Taxes. 2008. 319-44.
"Corporate Tax Revenues in OECD Countries." International Tax and Public Finance, 14, April 2007, 115-33.
"International Tax Avoidance and U.S. International Trade." National Tax Journal, 59(2), June 2006, 269-87.
"The Role of U.S. Tax Policy in Offshoring." In Susan Collins and Lael Brainard, eds. Brookings Trade Forum: Offshoring White-Collar Work. 2006. Washington: Brookings. 457-482.
"Tax Holidays (and Other Escapes) in the American Jobs Creation Act." National Tax Journal, 58(3), September 2005, 331-46.
"Re-Entering Europe: Does European Union Candidacy Boost Foreign Direct Investment?" (with Cosmina Dorobantu). Economics of Transition, 13(1), January 2005, 77-103.
"Tax-Motivated Transfer Pricing and U.S. Intrafirm Trade Prices." Journal of Public Economics, 87, September 2003, 2207-2223.
Reprinted in James R. Hines, Jr., ed. 2008. International Taxation. International Library of Critical Writings in Economics. Northhampton: Elgar Reference. 255-71.
"Trade Creation and Trade Diversion in the Canada-United States Free Trade Agreement." Canadian Journal of Economics, 34(3), August 2001, 677-696.
"The Impact of Transfer Pricing on Intrafirm Trade." in James R. Hines, Jr., ed. International Taxation and Multinational Activity. 2001. Chicago: U of Chicago Press. 173-94.
"Customs Unions and Free Trade Areas." Journal of Economic Integration, 15(3), September 2000, 418-435.
"Does Multinational Activity Displace Trade?" Economic Inquiry, 38(2), April 2000, 190-205.
"Tax Reform and Realizations of Capital Gains in 1986." (with Leonard Burman and John O'Hare) National Tax Journal, 47(1), March 1994, 1-18.
Selected Policy Briefs and Public Commentary
“Trump’s Tax Cut is Turning 1, and it’s Not a Happy Birthday.” The Hill. 22 October 2018.
“How will the Tax Cuts and Jobs Act Impact American Workers?” Econofact. 29 May 2018.
“The GOP’s Final Tax Bill has Four Fatal Flaws.” The Hill. 18 December 2017.
“Who Gains From the Tax Plan? Economists Face Off.” (Column featured as debate versus Douglas Holtz-Eakin.) New York Times. 1 December 2017.
“Economist Takes Deep Dive Into the Effects of Slashing Corporate Taxes.” National Public Radio. 17 November 2017.
“Equitable Growth: In Conversation with Kimberly Clausing.” 18 October 2017.
Testimony before the Senate Committee on Finance. 3 October 2017.
Testimony Before House Ways and Means Committee. 23 May 2017.
"Labor and Capital in the Global Economy." Democracy: A Journal of Ideas. 2017.
"The Real (and Imagined) Problems with the U.S. Corporate Tax Code." Harvard Business Review. 5 December 2016.
"Strengthening the Indispensable U.S. Corporate Tax." Washington Center for Equitable Growth. September 2016.
"Profit Shifting and U.S. Corporate Tax Policy Reform." Washington Center for Equitable Growth. May 2016.
"3 Myths About Inversions and U.S. Corporate Taxes." Fortune. 30 January 2016.
"Corporate Inversions." Urban Institute/Brookings Institution Tax Policy Center. August 2014.
"A Challenging Time for International Tax Policy." Tax Notes. July 16, 2012. 281-283.
"The American Jobs Creation Act of 2004: Creating Jobs for Accountants and Lawyers." Urban Institute/Brookings Institution Tax Policy Center. Tax Policy Issues and Options. Brief No. 8. December 2004.