Economics Department
Kimberly Clausing
Thormund A. Miller and Walter Mintz Professor of Economics
Department of Economics
Reed College
3203 SE Woodstock Blvd
Portland, OR 97202-8199, USA
Vollum 230
Office: (503) 517-7388
Fax: (503) 777-7776
kimberly.clausing@reed.edu
Short Bio
Kimberly Clausing is the Thormund A. Miller and Walter Mintz Professor of Economics at Reed College. Her current research studies the taxation of multinational firms, exploring how international tax incentives affect international trade, government revenues, and the location of economic activity. This research has been supported by a National Science Foundation grant. Recently, she has worked on related policy research with the Hamilton Project, the Brookings Institution, and the Tax Policy Center. She teaches international trade, international macroeconomics, and public finance.
Kimberly Clausing received her B.A. from Carleton College in 1991 and her Ph.D. from Harvard University in 1996. During 2006-2007, Professor Clausing served as an Associate Professor of Economics at Wellesley College. During 1999-2000, she was a Fulbright Research Scholar in Brussels, Belgium. During 1994 to1995, she served at the Council of Economic Advisers as a staff economist specializing in international economic policy.
Recent Courses
Economics 342: International Macroeconomics
Economics 383: International Trade
Selected Research Papers
"Multinational Firm Tax Avoidance and Tax Policy." Forthcoming, National Tax Journal, December 2009.
"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
"How Does the U.S. International Tax System Work?"
"What are the Consequences of the U.S. International Tax System?"
"What Does International Competitiveness Mean for International Tax Policy?"
"What are the Options for Reforming the U.S. System of International Taxation?"
"How Would Formulary Apportionment Reform International Taxation?"
In A Citizens’ Guide for the 2008 Election, and Beyond. Washington DC: Tax Policy Center, 2008.
"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.