Details about Kimberly A. Clausing

Access statistics for papers by Kimberly A. Clausing.

Last updated 2024-11-20. Update your information in the RePEc Author Service.

Short-id: pcl135

Working Papers

2025

1. Eight principles for the 2025 tax policy debate (that Republicans and Democrats should be able to agree on)
   Policy Briefs, Peterson Institute for International Economics

2024

2. Climate Policy Reform Options in 2025
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
   See also Chapter Climate Policy Reform Options in 2025, NBER Chapters, National Bureau of Economic Research, Inc (2024) View citations (1) (2024)
3. Why Trump's tariff proposals would harm working Americans
   Policy Briefs, Peterson Institute for International Economics View citations (3)

2023

4. Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
   Also in Working Paper Series, Peterson Institute for International Economics (2023) View citations (11)
   See also Journal Article Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary, Journal of Economic Perspectives, American Economic Association (2023) View citations (11) (2023)
5. How an international agreement on methane emissions can pave the way for enhanced global cooperation on climate change
   Policy Briefs, Peterson Institute for International Economics View citations (1)
6. How trade cooperation by the United States, the European Union, and China can fight climate change
   Working Paper Series, Peterson Institute for International Economics View citations (1)
7. The international tax agreement of 2021: Why it's needed, what it does, and what comes next?
   Policy Briefs, Peterson Institute for International Economics View citations (1)

2016

8. U.S. Corporate Income Tax Reform and its Spillovers
   IMF Working Papers, International Monetary Fund View citations (1)

1998

9. The Impact of Transfer Pricing on Intrafirm Trade
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
   See also Chapter The Impact of Transfer Pricing on Intrafirm Trade, NBER Chapters, National Bureau of Economic Research, Inc (2000) View citations (5) (2000)

Journal Articles

2023

1. Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary
   Journal of Economic Perspectives, 2023, 37, (3), 137-62 View citations (11)
   See also Working Paper Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary, NBER Working Papers (2023) View citations (11) (2023)

2020

2. Profit Shifting before and after the Tax Cuts and Jobs Act
   National Tax Journal, 2020, 73, (4), 1233-1266 View citations (38)

2018

3. Does tax drive the headquarters locations of the world’s biggest companies?
   UNCTAD Transnational Corporations Journal View citations (1)

2017

4. Is U.S. Corporate Income Double-Taxed?
   National Tax Journal, 2017, 70, (3), 675-706

2016

5. The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond
   National Tax Journal, 2016, 69, (4), 905-934 View citations (108)
6. The U.S. State Experience Under Formulary Apportionment: Are There Lessons for International Reform?
   National Tax Journal, 2016, 69, (2), 353-386 View citations (9)

2013

7. Who Pays the Corporate Tax in a Global Economy?
   National Tax Journal, 2013, 66, (1), 151-84 View citations (50)

2011

8. Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms
   Journal of International Accounting, Auditing and Taxation, 2011, 20, (2), 97-105 View citations (7)
9. The Indirect Side of Direct Investment – By Jack Mintz and Alfons Weichenrieder
   Review of International Economics, 2011, 19, (4), 787-788

2010

10. Should Tax Policy Target Multinational Firm Headquarters?
    National Tax Journal, 2010, 63, (4), 741-63 View citations (3)

2009

11. Multinational Firm Tax Avoidance and Tax Policy
    National Tax Journal, 2009, 62, (4), 703-25 View citations (80)

2008

12. Closer Economic Integration and Corporate Tax Systems
    Global Economy Journal, 2008, 8, (2), 30 View citations (5)

2007

13. Corporate tax revenues in OECD countries
    International Tax and Public Finance, 2007, 14, (2), 115-133 View citations (94)

2006

14. International Tax Avoidance and U.S. International Trade
    National Tax Journal, 2006, 59, (2), 269-87 View citations (15)

2005

15. Re‐entering Europe: Does European Union candidacy boost foreign direct investment?
    The Economics of Transition, 2005, 13, (1), 77-103 View citations (62)
16. Tax Holidays (And Other Escapes) in the American Jobs Creation Act
    National Tax Journal, 2005, 58, (3), 331-46 View citations (7)

2003

17. Tax-motivated transfer pricing and US intrafirm trade prices
    Journal of Public Economics, 2003, 87, (9-10), 2207-2223 View citations (326)

2001

18. Trade creation and trade diversion in the Canada - United States Free Trade Agreement
    Canadian Journal of Economics, 2001, 34, (3), 677-696 View citations (156)
    Also in Canadian Journal of Economics/Revue canadienne d'économique, 2001, 34, (3), 677-696 (2001) View citations (109)

2000

19. Customs Unions and Free Trade Areas
    Journal of Economic Integration, 2000, 15, 418-435 View citations (8)
20. Does Multinational Activity Displace Trade?
    Economic Inquiry, 2000, 38, (2), 190-205 View citations (96)

1994

21. Tax Reform and Realizations of Capital Gains in 1986
    National Tax Journal, 1994, 47, (1), 1-18 View citations (25)

Chapters

2024

1. Climate Policy Reform Options in 2025
   A chapter in Environmental and Energy Policy and the Economy, volume 6, 2024 View citations (1)
   See also Working Paper Climate Policy Reform Options in 2025, National Bureau of Economic Research, Inc (2024) View citations (1) (2024)

2000

2. The Impact of Transfer Pricing on Intrafirm Trade
   A chapter in International Taxation and Multinational Activity, 2000, pp 173-200 View citations (5)
   See also Working Paper The Impact of Transfer Pricing on Intrafirm Trade, National Bureau of Economic Research, Inc (1998) View citations (9) (1998)