Kim's Research Papers

Publications

“Taxing Firms in a Global Economy: A Proposal to Adopt Formulary Apportionment.” (with Reuven Avi-Yonah) Hamilton Project Discussion Paper. June 2007.

“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 L. Dorobantu). Economics of Transition, 13(1), January 2005. 77-103.

"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.

"Tax-Motivated Transfer Pricing and U.S. Intrafirm Trade Prices." Journal of Public Economics, 87, September 2003. 2207-2223.

"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." James R. Hines, Jr., ed. International Taxation and Multinational Activity. 2001. Chicago: U of Chicago Press. 173-94. Available from the National Bureau of Economic Research.
*Note: An earlier version is available as Working Paper #6688.

"The Behavior of Intrafirm Trade Prices in U.S. International Price Data.”  Bureau of Labor Statistics Research Papers no. 333.  January 2001.

"Customs Unions and Free Trade Areas." Journal of Economic Integration. 15(3) September 2000, p.418-435

"Does Multinational Activity Displace Trade?" Economic Inquiry. 38(2) April 2000, p.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, p.1-18

Papers Currently Under Review and Working Papers

“Multinational Firm Tax Avoidance and U.S. Government Revenue.” June 2007.

“Closer Economic Integration and Corporate Tax Systems .” December 2006. Under review.

"U.S. Tax Legislation and the Activities of Multinational Firms in Europe.” Institute of European Affairs Working Paper. February 2005.