Kimberly Clausing is an American economist. She is the Eric M. Zolt Chair in Tax Law and Policy at the UCLA School of Law and a nonresident senior fellow at the Peterson Institute for International Economics. From 2021 to 2022, she was the deputy assistant secretary for tax analysis at the United States Department of the Treasury. Clausing is known for her work on international trade and tax policy, particularly the taxation of multinational corporations.

Education

Clausing graduated

magna cum laude Latin honors are a system of Latin phrases used in some colleges and universities to indicate the level of distinction with which an academic degree has been earned. The system is primarily used in the United States. It is also used in some So ...

with a B.A. from

Carleton College Carleton College ( ) is a private liberal arts college in Northfield, Minnesota. Founded in 1866, it had 2,105 undergraduate students and 269 faculty members in fall 2016. The 200-acre main campus is between Northfield and the 800-acre Cowling ...

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 The Council of Economic Advisers (CEA) is a United States agency within the Executive Office of the President established in 1946, which advises the President of the United States on economic policy. The CEA provides much of the empirical resea ...

. After earning her Ph.D., at the age of 25, she started teaching economics at Reed College, eventually becoming Thormund Miller and Waltern Mintz Professor of Economics. From 2006 to 2007, she was an associate professor at

Wellesley College Wellesley College is a private women's liberal arts college in Wellesley, Massachusetts, United States. Founded in 1870 by Henry and Pauline Durant as a female seminary, it is a member of the original Seven Sisters Colleges, an unofficial g ...

Career and contributions

An expert on the taxation of multinational firms, Clausing studies international tax incentives, base erosion and profit shifting,

tax inversion A tax inversion or corporate tax inversion is a form of tax avoidance where a corporation restructures so that the current parent is replaced by a foreign parent, and the original parent company becomes a subsidiary of the foreign parent, thus mov ...

, and their connections to international trade. She has received two

Fulbright The Fulbright Program, including the Fulbright–Hays Program, is one of several United States Cultural Exchange Programs with the goal of improving intercultural relations, cultural diplomacy, and intercultural competence between the people of ...

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 The University of Cyprus (Greek: Πανεπιστήμιο Κύπρου) is a public research university established in Cyprus in 1989. It admitted its first students in 1992 and has approximately 7000 students. History The University of Cyprus wa ...

in 2012. 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 The United States Senate Committee on Finance (or, less formally, Senate Finance Committee) is a standing committee of the United States Senate. The Committee concerns itself with matters relating to taxation and other revenue measures generall ...

. She criticized 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." Clausing has provided informal policy advice to Oregon

Senator A senate is a deliberative assembly, often the upper house or chamber of a bicameral legislature. The name comes from the ancient Roman Senate (Latin: ''Senatus''), so-called as an assembly of the senior (Latin: ''senex'' meaning "the el ...

Ron Wyden Ronald Lee Wyden (; born May 3, 1949) is an American politician and retired educator serving as the Seniority in the United States Senate, senior United States Senate, United States senator from Oregon, a seat he has held since 1996 United Stat ...

, a long-time supporter of tax reform. Since 2017, she has been an opinion contributor for ''

The Hill ''The'' () is a grammatical article in English, denoting persons or things that are already or about to be mentioned, under discussion, implied or otherwise presumed familiar to listeners, readers, or speakers. It is the definite article in ...

''. In March 2019, Clausing published her first book, ''Open: The Progressive Case for Free Trade, Immigration, and Global Capital''. Clausing joined the faculty of the UCLA School of Law in 2021. Later that year, she was nominated and confirmed to the position of Deputy Assistant Secretary for Tax Analysis at the U.S. Department of the Treasury. She left her position at the Treasury Department in 2022.

Selected works

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References

External links

Kimberly Clausing's home page

Curriculum Vitae of Kimberly Clausing

Publications by Kimberly Clausing

FT Podcast Alphachat: Kimberly Clausing makes the case for open economies

Vox Weeds Podcast, A Progressive Case for Globalism

Brookings Event: Kimberly Clausing: The progressive case for free trade and globalization
{{DEFAULTSORT:Clausing, Kimberly 21st-century American economists American women economists Economists from Illinois Harvard Graduate School of Arts and Sciences alumni Carleton College alumni People from Champaign, Illinois Reed College faculty Educators from Portland, Oregon Living people 1970 births 21st-century American women