Search Results - "Clausing, Kimberly A."

US International Corporate Taxation after the Tax Cuts and Jobs Act by Clausing, Kimberly A.

“…The root dilemma that informs the past, present, and future of US international taxation is the tension between two desiderata: protecting the corporate tax…”
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THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND by Clausing, Kimberly A.

“…This paper estimates the effect of profit shifting on corporate tax base erosion for the United States, using Bureau of Economic Analysis survey data on U.S…”
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Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary by Clausing, Kimberly A., Wolfram, Catherine

“…Jurisdictions adopt climate policies that vary in terms of both ambition and policy approach, with some pricing carbon and others subsidizing clean production…”
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Trade creation and trade diversion in the Canada - United States Free Trade Agreement by Clausing, Kimberly A.

“…In this paper the changes in trade patterns introduced by the Canada-United States Free Trade Agreement are examined. Variation in the extent of tariff…”
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Multinational Firm Tax Avoidance and Tax Policy by Clausing, Kimberly A.

“…This paper considers the tax policy consequences of both real and financial types of international tax avoidance, focusing on U.S. multinational firms over the…”
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WHO PAYS THE CORPORATE TAX IN A GLOBAL ECONOMY? by Clausing, Kimberly A.

“…The theory of corporate tax incidence suggests that corporate taxes are more likely to harm labor in a globally integrated economy. However, a review of the…”
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THE U.S. STATE EXPERIENCE UNDER FORMULARY APPORTIONMENT: ARE THERE LESSONS FOR INTERNATIONAL REFORM? by Clausing, Kimberly A.

“…While formulary apportionment eliminates the possibility of shifting income across states, it may heighten the responsiveness of businesses to formula factors…”
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Tax-motivated transfer pricing and US intrafirm trade prices by Clausing, Kimberly A

“…This paper analyzes monthly data on US international trade prices between 1997 and 1999 in order to investigate the impact of tax influences on intrafirm trade…”
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IS U.S. CORPORATE INCOME DOUBLE-TAXED? by Burman, Leonard E., Clausing, Kimberly A., Austin, Lydia

“…Using data from several sources, we show that the vast majority of corporate income is not double-taxed in the United States. We estimate that the taxable…”
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Corporate tax revenues in OECD countries by Clausing, Kimberly

“…This paper studies variation among OECD countries in the size of corporate income tax revenues relative to GDP over the time period 1979–2002. A decomposition…”
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SHOULD TAX POLICY TARGET MULTINATIONAL FIRM HEADQUARTERS? by Clausing, Kimberly A.

“…This paper considers the nature of multinational firm headquarters, discussing whether multinational headquarters are a desirable target of tax policy. Prior…”
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International Tax Avoidance U.S. International Trade by Clausing, Kimberly A.

“…In the context of a model of profit-maximizing multinational firms, this paper demonstrates three types of influences that international tax avoidance is…”
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Does multinational activity displace trade? by Clausing, KA

“…Using two‐panel data sets on the operations of U.S. multinational firms abroad and the operations of foreign multinational firms in the United States, this…”
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Tax Holidays (and Other Escapes) in the American Jobs Creation Act by Clausing, Kimberly A.

“…This paper considers the international tax incentives created by the American Jobs Creation Act of 2004. The temporary dividend repatriation tax break is…”
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Re-entering Europe: Does European Union candidacy boost foreign direct investment? by Clausing, Kimberly A., Dorobantu, Cosmina L.

“…This study examines the ability of the Central and Eastern European countries to attract foreign direct investment during the first decade of transition. After…”
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Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms by Clausing, Kimberly A., Lahav, Yaron

“…► We consider the effects of a possible formulary system of taxing U.S. multinational firms during 2005–2007. ► We calculate the revenue consequences of…”
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Letter from America: Trump's 2025 tariff threats by Clausing, Kimberly A, Obstfeld, Maurice

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The U.S. state experience under formulary apportionment: are there lessons for international reform? by Clausing, Kimberly A

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The Role of U.S. Tax Policy in Offshoring [with Comment and Discussion] by Clausing, Kimberly A., Hassett, Kevin A.

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Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split by Avi-Yonah, Reuven S., Clausing, Kimberly A., Durst, Michael C.

“…The current system of taxing the income of multinational firms in the United States is flawed across multiple dimensions. The system provides an artificial tax…”
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