Kimberly Clausing

Kimberly Clausing is an American economist. She is the Thormund Miller and Walter Mintz Professor of Economics at Reed College. Clausing is known for her work on international trade and tax policy, particularly the taxation of multinational corporations.

Kimberly Clausing
Born1970
Urbana, Illinois, United States
NationalityAmerican
InstitutionReed College
FieldTax policy, International trade
Alma materCarleton College (B.A.)
Harvard University (M.A., Ph.D.)
Information at IDEAS / RePEc

Education

Clausing graduated magna cum laude with a B.A. from Carleton College in 1991. She then attended Harvard University and received an M.A. in economics in 1993. She received her Ph.D. in economics from Harvard in 1996 with a thesis titled Essays in International Economic Integration. From 1994 to 1995, she worked as a staff economist at the Council of Economic Advisers. After earning her Ph.D, at the age of 25, she started teaching economics at Reed College. From 2006 to 2007, she worked as an associate professor at Wellesley College.[1]

Career and contributions

A leading expert on the taxation of multinational firms, Clausing studies international tax incentives, base erosion and profit shifting, tax inversion, and their connections to international trade.

She has received two Fulbright Research awards, one to the Centre for European Policy Studies in Brussels in 1999 and one to the Eastern Mediterranean University and the University of Cyprus in 2012.[2]

Clausing 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 the House Ways and Means Committee and the Senate Committee on Finance.[3][4][5]

She has been a prominent critic of the 2017 Tax Cuts and Jobs Act of 2017, arguing that "the bill replies to decades of worsening income inequality with arguably the most regressive tax policy change of our lifetimes" and that "the bill answers our huge problem of multinational company profit shifting by increasing the incentive to offshore."[6]

Clausing has provided informal policy advice to Oregon Senator Ron Wyden, a long-time supporter of tax reform.[7] Since 2017, she has been an Opinion Contributor for The Hill.[8]

In March 2019, Clausing published her first book, Open: The Progressive Case for Free Trade, Immigration, and Global Capital.[9]

Selected works
  • Clausing, Kimberly (2019). Open: The Progressive Case for Free Trade, Immigration, and Global Capital. Cambridge, Massachusetts: Harvard University Press. ISBN 978-0674919334.
  • Clausing, Kimberly A.; Avi-Yonah, Reuven S. (2017). "Problems with Destination - Based Corporate Taxes and the Ryan Blueprint". Columbia Journal of Tax Law. 8 (2): 229–256.
  • Clausing, Kimberly A. (December 2016). "The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond". National Tax Journal. 69 (4): 905–934. doi:10.17310/ntj.2016.4.09.
  • Clausing, Kimberly A. (June 2016). "The U.S. State Experience under Formulary Apportionment: Are There Lessons for International Reform?". National Tax Journal. 69 (2): 353–386. doi:10.17310/ntj.2016.2.04.
  • Clausing, Kimberly A. (December 2009). "Multinational firm tax avoidance and tax policy" (PDF). National Tax Journal. 62 (4): 703–725. doi:10.17310/ntj.2009.4.06.
  • Clausing, Kimberly A. (April 2007). "Corporate tax revenues in OECD countries". International Tax and Public Finance. 14 (2): 115–133. doi:10.1007/s10797-006-7983-2. S2CID 143429098.
  • Clausing, Kimberly A. (September 2003). "Tax-motivated transfer pricing and US intrafirm trade prices". Journal of Public Economics. 87 (9–10): 2207–2223. doi:10.1016/S0047-2727(02)00015-4.
  • Clausing, Kimberly A. (August 2001). "Trade creation and trade diversion in the Canada - United States Free Trade Agreement". Canadian Journal of Economics. 34 (3): 677–69. doi:10.1111/0008-4085.00094.
  • Clausing, Kimberly A. (April 2000). "Does multinational activity displace trade?". Economic Inquiry. 38 (2): 190–205. doi:10.1111/j.1465-7295.2000.tb00013.x.

References
  1. "Kimberly Clausing". Reed College. Retrieved 16 August 2019.
  2. "University of Cyprus-Cyprus-Nicosia". Fulbright Scholar Program. Retrieved 16 August 2019.
  3. "Kimberly A. Clausing". The Hamilton Project. Retrieved 16 August 2019.
  4. "Statement of Kimberly A. Clausing Before the House Ways and Means Committee" (PDF). Ways and Means Committee. Retrieved 16 August 2019.
  5. "Testimony of Kimberly A. Clausing Before the Senate Committee on Finance" (PDF). United States Senate Committee on Finance. Retrieved 16 August 2019.
  6. Clausing, Kimberly (18 December 2017). "The GOP's final tax bill has four fatal flaws". The Hill. Retrieved 14 August 2019.
  7. Hernandez, Romel. "Follow the Money". Reed Magazine. Retrieved 14 August 2019.
  8. Clausing, Kimberly (7 June 2017). "US companies are doing fine, but tax reform can still help". The Hill. Retrieved 16 August 2019.
  9. "Open: The Progressive Case for Free Trade, Immigration, and Global Capital". Harvard University Press. Retrieved 16 August 2019.
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