Areas of Expertise:
taxes | international trade | climate policy | budgets

Expert's Website

Kimberly Clausing is the Eric M. Zolt Professor of Tax Law and Policy at the UCLA School of Law. She serves on the faculty of the law school’s Milken Institute for Business Law and Policy and is affiliated with the school's Emmett Institute on Climate Change and the Environment.

Clausing’s research examines how government decisions and corporate behavior interplay in the global economy, with a focus on international taxation, public finance, international trade and climate policy.

Her expertise includes tax policy, budget proposals, tax proposals, climate change mitigation policy (particularly international elements like carbon border adjustments, subsidies races and international cooperative efforts), international tax avoidance and cooperation.

She is a former Biden administration Treasury official, having served as deputy assistant secretary for tax analysis in the Office of Tax Policy from 2021–22, and was also a foundational thinker behind the international tax agreement of 2021, now being implemented throughout the world.

Clausing is the author of “Open: The Progressive Case for Free Trade, Immigration, and Global Capital” (2019), as well as dozens of articles on corporate and international tax issues.

To reach Clausing, email her at

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