Kimberly A. Clausing : Citation Profile

Are you Kimberly A. Clausing?

Peter G. Peterson Institute for International Economics (IIE) (20% share)

12

H index

12

i10 index

1096

Citations

RESEARCH PRODUCTION:

22

Articles

11

Papers

1

Chapters

RESEARCH ACTIVITY:

   30 years (1994 - 2024). See details.
   Cites by year: 36
   Journals where Kimberly A. Clausing has often published
   Relations with other researchers
   Recent citing documents: 90.    Total self citations: 3 (0.27 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pcl135
   Updated: 2024-12-03    RAS profile: 2024-11-20    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Kimberly A. Clausing.

Is cited by:

Janský, Petr (28)

Liu, Li (25)

Fuest, Clemens (22)

Toubal, Farid (18)

Riedel, Nadine (17)

Parenti, Mathieu (16)

de Mooij, Ruud (15)

Kato, Hayato (13)

Okoshi, Hirofumi (13)

Devereux, Michael (12)

Langenmayr, Dominika (12)

Cites to:

Devereux, Michael (12)

Slemrod, Joel (11)

Hines, James (10)

Auerbach, Alan (10)

de Mooij, Ruud (9)

Altshuler, Rosanne (7)

Ederveen, Sjef (6)

Klemm, Alexander (6)

Griffith, Rachel (6)

Gropp, Reint (4)

Baldwin, Richard (4)

Main data

Where Kimberly A. Clausing has published?

Journals with more than one article published# docs
National Tax Journal10

Working Papers Series with more than one paper published# docs
Policy Briefs / Peterson Institute for International Economics3
Working Papers / Institute of Development Studies, International Centre for Tax and Development3
Working Paper Series / Peterson Institute for International Economics2
NBER Working Papers / National Bureau of Economic Research, Inc2

Recent works citing Kimberly A. Clausing (2024 and 2023)

YearTitle of citing document
2023Profit Shifting of Multinational Corporations Worldwide. (2022). Jansk, Petr ; Garcia-Bernardo, Javier. In: Papers. RePEc:arx:papers:2201.08444.

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2023Profit Shifting Frictions and the Geography of Multinational Activity. (2022). Toubal, Farid ; Parenti, Mathieu ; Laffitte, S'Ebastien ; Ferrari, Alessandro. In: Papers. RePEc:arx:papers:2211.04388.

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2023Profit shifting under the arms length principle. (2023). , Alex. In: Papers. RePEc:arx:papers:2309.13449.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Papers. RePEc:arx:papers:2404.14302.

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2024.

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2023Trade in services related to intangibles and the profit shifting hypothesis. (2023). Oddo, Giacomo ; Federico, Stefano ; Accoto, Nadia. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1414_23.

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2024.

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2023Macroeconomic Implications of Changes in Corporate Tax Rates: A Review. (2023). Mukherjee, Sacchidananda ; Badola, Shivani. In: Australian Economic Review. RePEc:bla:ausecr:v:56:y:2023:i:1:p:20-41.

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2023The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations. (2023). Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10310.

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2023Fiscal Consequences of Corporate Tax Avoidance. (2023). Janský, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10415.

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2023The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile. (2023). Zucman, Gabriel ; Vila-Belda, Jose ; Suarez, Juan Carlos ; Pomeranz, Dina ; Bustos, Sebastian. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10462.

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2023The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence. (2023). Dharmapala, Dhammika. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10802.

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2024Principles for Pareto Efficient Border Carbon Adjustment. (2024). Kotsogiannis, Christos ; Keen, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11016.

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2024Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11018.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11087.

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2024Measures against Carbon Leakage – Combining Output-Based Allocation with Consumption Taxes. (2024). Rosendahl, Knut Einar ; Bohringer, Christoph ; Storrosten, Halvor Briseid. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11102.

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2023Multinational Taxation under Pressure: The Role of Tax Deductibility. (2023). Hindriks, Jean ; Chen, Xuyang. In: LIDAM Discussion Papers CORE. RePEc:cor:louvco:2023013.

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2023Profit Shifting Frictions and the Geography of Multinational Activity. (2022). Laffitte, Sebastien ; Parenti, Mathieu ; Toubal, Farid ; Ferrari, Alessandro. In: Working Papers ECARES. RePEc:eca:wpaper:2013/351241.

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2023Onshore and offshore profit shifting and tax revenue losses in the European Union. (2023). Litzman, Marek ; Solilova, Veronika ; Dobranschi, Marian ; Nerudova, Danuse. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003480.

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2023How to estimate whether preferential trade agreements contribute to international environmental impact shifting. A new methodology and empirical illustration for Switzerland. (2023). Bernauer, Thomas ; Pfister, Stephan ; Presberger, David ; Jonsson, Oskar Martin. In: Ecological Economics. RePEc:eee:ecolec:v:205:y:2023:i:c:s0921800922003512.

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2023Corporate tax evasion: Evidence from international trade. (2023). Bussy, Adrien. In: European Economic Review. RePEc:eee:eecrev:v:159:y:2023:i:c:s001429212300199x.

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2024U.S. multinational corporations income shifting incentives and share repurchases: Evidence across differential taxation systems. (2024). Al-Hadi, Ahmed ; Alghamdi, Fatmah Saeed ; Eulaiwi, Baban ; Taylor, Grantley ; Duong, Lien. In: Global Finance Journal. RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000383.

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2023Tax and tariff planning through transfer prices: The role of the head office and business unit. (2023). Wielhouwer, Jacco L ; Kohlhase, Saskia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s016541012200091x.

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2024“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. (2024). , David ; Lynch, Daniel P ; Lewellen, Christina M ; Kelley, Stacie O. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000721.

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2023Loss expectation and income shifting. (2023). Yoo, Ji Seon ; Ji, YE. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000024.

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2024Comment on: “Optimal Taxation of Multinational Enterprises: A Ramsey Approach”, by Sebastian Dyrda, Guangbin Hong, and Joseph B. Steinberg. (2024). Santacreu, Ana Maria. In: Journal of Monetary Economics. RePEc:eee:moneco:v:141:y:2024:i:c:p:98-100.

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2023Home or away? Profit shifting with territorial taxation. (2023). Liu, Li ; Langenmayr, Dominika. In: Journal of Public Economics. RePEc:eee:pubeco:v:217:y:2023:i:c:s0047272722001785.

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2023Pareto-improving minimum corporate taxation. (2023). Keen, Michael ; Hebous, Shafik. In: Journal of Public Economics. RePEc:eee:pubeco:v:225:y:2023:i:c:s0047272723001342.

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2023The effect of market-based sourcing on labor outcomes. (2023). Welsch, Anthony. In: Journal of Public Economics. RePEc:eee:pubeco:v:225:y:2023:i:c:s0047272723001482.

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2023Tax losses and ex-ante offshore transfer of intellectual property. (2023). Stimmelmayr, Michael ; Slemrod, Joel ; Sharma, Rishi. In: Journal of Public Economics. RePEc:eee:pubeco:v:226:y:2023:i:c:s0047272723001494.

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2023Does government reduction of the corporate income tax rate increase employment? Evidence from China. (2023). Feng, Jun ; Wu, Bangzheng ; Zuo, Shengqiang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:83:y:2023:i:c:p:365-372.

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2024Globalization and ICT capital endowment: How do they impact on an inclusive Green Growth Index?. (2024). Romagno, Anna ; de Pascale, Gianluigi. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:69:y:2024:i:c:p:463-474.

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2024Profit shifting of multinational corporations worldwide. (2024). Janský, Petr ; Garcia-Bernardo, Javier. In: World Development. RePEc:eee:wdevel:v:177:y:2024:i:c:s0305750x23003455.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Hayato, Kato ; Haufler, Andreas. In: Discussion papers. RePEc:eti:dpaper:24051.

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2023Profit shifting of multinational enterprises: evidence from the Nordics. (2023). Viertola, Marika. In: Working Papers. RePEc:fer:wpaper:155.

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2023Normative Corporate Income Tax with Rent for SDGs’ Funding: Case of the U.S.. (2023). Shimamoto, Mihoko. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:4:p:3176-:d:1063210.

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2023Tax Planning by European Banks. (2023). Barake, Mona. In: Working Papers. RePEc:hal:wpaper:halshs-03925346.

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2023Following a new tax leader: the urge to implement Formulary Apportionment in the European Union. (2023). Vicente, Joana Andrade. In: Working Papers REM. RePEc:ise:remwps:wp02742023.

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2023Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises. (2023). Vicente, Joana Andrade. In: Working Papers REM. RePEc:ise:remwps:wp02862023.

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2023Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions. (2023). de Pascale, Gianluigi ; Cipollina, Maria ; Bruno, Randolph Luca ; Amendolagine, Vito. In: IZA Discussion Papers. RePEc:iza:izadps:dp16144.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Hauer, Andreas. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2406.

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2023Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances. (2023). Vicard, Vincent. In: IMF Economic Review. RePEc:pal:imfecr:v:71:y:2023:i:2:d:10.1057_s41308-022-00178-4.

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2023The Dominant Role of Large Firms in Profit Shifting. (2023). Erasmus, Hayley ; Wier, Ludvig. In: IMF Economic Review. RePEc:pal:imfecr:v:71:y:2023:i:3:d:10.1057_s41308-022-00180-w.

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2023Foreign competitive pressure and inversions by U.S. multinational enterprises. (2023). Kumaraswamy, Arun ; Upadhyay, Arun ; Reyes-Pea, Robinson. In: Journal of International Business Studies. RePEc:pal:jintbs:v:54:y:2023:i:5:d:10.1057_s41267-022-00568-w.

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2023Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms. (2023). Phillips, Richard ; Petersen, Hannah ; Palan, Ronen. In: Environment and Planning A. RePEc:sae:envira:v:55:y:2023:i:4:p:1041-1061.

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2024Complementarity Versus Substitution Relationship between Outward FDI and Exports: Evidence from India. (2024). Goldar, Bishwanath ; Parida, Yashobanta. In: Journal of Asian Economic Integration. RePEc:sae:jfasei:v:6:y:2024:i:1:p:90-117.

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2023Corporate Effective Tax Rates for Research and Policy. (2023). Janský, Petr. In: Public Finance Review. RePEc:sae:pubfin:v:51:y:2023:i:2:p:171-205.

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2023THE ROLE OF TAX OPTIMIZATION IN THE CURRENT ECONOMIC CONTEXT - A BIBLIOMETRIC AND META-ANALYSIS APPROACH. (2023). Brnzaru, Gabriela ; Socoliuc, Marian. In: European Journal of Accounting, Finance & Business. RePEc:scm:ejafbu:v:11:y:2023:i:2:p:138-150.

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2023Profit shifting and the attractiveness of Advance Pricing Agreements. (2023). Antonio, Rafael M ; Watrin, Christoph ; Rezende, Amaury J. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:5:d:10.1007_s11573-022-01125-5.

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2023Testing the necessary conditions for sustainability in the mining sector in Burkina Faso. (2023). Ouoba, Youmanli. In: Mineral Economics. RePEc:spr:minecn:v:36:y:2023:i:1:d:10.1007_s13563-021-00281-4.

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2023When do firms use one set of books in an international tax compliance game?. (2023). Weiskirchner-Merten, Katrin ; Reineke, Rebecca ; Wielenberg, Stefan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-021-09667-9.

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2023Intrafirm trade and tax haven linkages: Evidence from Indian manufacturing. (2023). Verma, Swati. In: UNCTAD Transnational Corporations Journal. RePEc:unc:tncjou:109.

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2023The Advantages and Disadvantages of Taxation Strategies Applied on MNEs in the European Union. (2023). Irene-Ioana, Drghici ; Laureniu-Mihai, Tnase. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:17:y:2023:i:1:p:298-313:n:4.

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2023The use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives. (2023). Hanlon, Michelle. In: Fiscal Studies. RePEc:wly:fistud:v:44:y:2023:i:1:p:37-52.

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2023How do bidirectional migration and multinational business networks affect Japanese international royalty and license revenues?. (2023). Tomohara, Akinori. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:28:y:2023:i:1:p:127-143.

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2023Study of linkages between productivity, export, and outward foreign direct investment: An empirical perspective of Indian manufacturing industries. (2023). Mishra, Bikash Ranjan ; Behera, Pragyanrani ; Tripathy, Prajukta. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:28:y:2023:i:2:p:1527-1548.

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2023A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms. (2023). Gillanders, Robert ; Binhadab, Nouf ; McCluskey, Thomas. In: Journal of International Development. RePEc:wly:jintdv:v:35:y:2023:i:7:p:1551-1573.

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2023Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics. (2023). Weck, Stefan ; Spengel, Christoph ; Olbert, Marcel. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23036.

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Works by Kimberly A. Clausing:

YearTitleTypeCited
2023Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary In: Journal of Economic Perspectives.
[Full Text][Citation analysis]		article6
2023Carbon border adjustments, climate clubs, and subsidy races when climate policies vary.(2023) In: Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 6		paper
2023Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary.(2023) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 6		paper
2005Re-entering Europe: Does European Union candidacy boost foreign direct investment? In: The Economics of Transition.
[Full Text][Citation analysis]		article60
2011The Indirect Side of Direct Investment – By Jack Mintz and Alfons Weichenrieder In: Review of International Economics.
[Full Text][Citation analysis]		article0
2008Closer Economic Integration and Corporate Tax Systems In: Global Economy Journal.
[Full Text][Citation analysis]		article5
2001Trade creation and trade diversion in the Canada - United States Free Trade Agreement In: Canadian Journal of Economics.
[Full Text][Citation analysis]		article156
2001Trade creation and trade diversion in the Canada – United States Free Trade Agreement.(2001) In: Canadian Journal of Economics/Revue canadienne d'économique.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 156		article
2011Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article7
2003Tax-motivated transfer pricing and US intrafirm trade prices In: Journal of Public Economics.
[Full Text][Citation analysis]		article320
2015A Price-Based Royalty Tax? In: Working Papers.
[Full Text][Citation analysis]		paper2
2014Lessons for International Tax Reform from the US State Experience under Formulary Apportionment In: Working Papers.
[Full Text][Citation analysis]		paper7
2016A Price-Based Royalty Tax? In: Working Papers.
[Full Text][Citation analysis]		paper0
2023The international tax agreement of 2021: Why its needed, what it does, and what comes next? In: Policy Briefs.
[Full Text][Citation analysis]		paper0
2023How an international agreement on methane emissions can pave the way for enhanced global cooperation on climate change In: Policy Briefs.
[Full Text][Citation analysis]		paper1
2024Why Trumps tariff proposals would harm working Americans In: Policy Briefs.
[Full Text][Citation analysis]		paper1
2023How trade cooperation by the United States, the European Union, and China can fight climate change In: Working Paper Series.
[Full Text][Citation analysis]		paper1
2016U.S. Corporate Income Tax Reform and its Spillovers In: IMF Working Papers.
[Full Text][Citation analysis]		paper1
2007Corporate tax revenues in OECD countries In: International Tax and Public Finance.
[Full Text][Citation analysis]		article93
2000The Impact of Transfer Pricing on Intrafirm Trade In: NBER Chapters.
[Full Text][Citation analysis]		chapter14
1998The Impact of Transfer Pricing on Intrafirm Trade.(1998) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 14		paper
1994Tax Reform and Realizations of Capital Gains in 1986 In: National Tax Journal.
[Full Text][Citation analysis]		article25
2005Tax Holidays (And Other Escapes) in the American Jobs Creation Act In: National Tax Journal.
[Full Text][Citation analysis]		article7
2006International Tax Avoidance and U.S. International Trade In: National Tax Journal.
[Full Text][Citation analysis]		article13
2009Multinational Firm Tax Avoidance and Tax Policy In: National Tax Journal.
[Full Text][Citation analysis]		article75
2010Should Tax Policy Target Multinational Firm Headquarters? In: National Tax Journal.
[Full Text][Citation analysis]		article3
2013Who Pays the Corporate Tax in a Global Economy? In: National Tax Journal.
[Full Text][Citation analysis]		article48
2016The U.S. State Experience Under Formulary Apportionment: Are There Lessons for International Reform? In: National Tax Journal.
[Full Text][Citation analysis]		article8
2016The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond In: National Tax Journal.
[Full Text][Citation analysis]		article102
2017Is U.S. Corporate Income Double-Taxed? In: National Tax Journal.
[Full Text][Citation analysis]		article0
2020Profit Shifting before and after the Tax Cuts and Jobs Act In: National Tax Journal.
[Full Text][Citation analysis]		article38
2000Does Multinational Activity Displace Trade? In: Economic Inquiry.
[Citation analysis]		article94
2000Customs Unions and Free Trade Areas In: Journal of Economic Integration.
[Citation analysis]		article8
2018Does tax drive the headquarters locations of the world’s biggest companies? In: UNCTAD Transnational Corporations Journal.
[Full Text][Citation analysis]		article1

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