Economics Department

Kimberly ClausingKimberly 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
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, examining how government decisions and firm behavior interplay in an increasingly global world economy. Professor Clausing has received two Fulbright Research awards, supporting research in Belgium (1999-2000) and Cyprus (2012). Her research has also been supported by external grants from the National Science Foundation, the Smith Richardson Foundation, the International Centre for Tax and Development, and the U.S. Bureau of Economic Analysis. She has worked on related policy research with the Hamilton Project, the Brookings Institution, and the Tax Policy Center.

Professor Clausing received her B.A. from Carleton College in 1991 and her Ph.D. from Harvard University in 1996. During 1994 to 1995, she served at the Council of Economic Advisers as a staff economist specializing in international economic policy. From 1999 to 2000, she was based at the Centre for European Policy Studies in Brussels, Belgium. During 2006 to 2007, Professor Clausing served as an Associate Professor of Economics at Wellesley College. In 2012, she was based at the University of Cyprus and Eastern Mediterranean University. Presently, she teaches international trade, international finance, and public finance at Reed College.

Recent Courses

Economics 342: International Macroeconomics [PDF]
Economics 383: International Trade [PDF]

Selected Research Papers

"The Nature and Practice of Capital Tax Competition." August 2014.

"Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment." June 2014.

"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.

Update published as "The Revenue Effects of Multinational Firm Income Shifting." Tax Notes. 28 March 2011. 1580-1586.

"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

"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.

"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.