Tax Policy Center


Kimberly A. Clausing

Social Media

Journal Article

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 share of U.S. corporate equity has declined dramatically in recent years, from over 80 percent in 1965 to about 30 percent at present. We...

September 8, 2017
Leonard E. BurmanKimberly A. ClausingLydia Austin
Research report

Recently, there has been a spate of corporate inversions, where U.S. multinational corporations have combined with foreign companies, arranging their corporate structure to locate the residence of the resulting corporation in a foreign country with an attractive corporate tax climate. This paper...

August 20, 2014
Kimberly A. Clausing