Paul Demere

University of Georgia - J.M. Tull School of Accounting

Assistant Professor

Athens , GA 30602

United States

SCHOLARLY PAPERS

4

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1,707

SSRN CITATIONS
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Top 43,100

in Total Papers Citations

9

CROSSREF CITATIONS

7

Scholarly Papers (4)

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 70 Posted: 01 Feb 2015 Last Revised: 21 Oct 2018
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business
Downloads 803 (35,664)
Citation 3

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organizational structure, special purpose entity, tax avoidance

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Number of pages: 69 Posted: 19 Nov 2019
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business
Downloads 83 (355,058)
Citation 4

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organizational structure, special purpose entity, tax avoidance

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 2019
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business

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organizational structure, special purpose entity, tax avoidance

2.

Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates

Number of pages: 55 Posted: 03 Apr 2016 Last Revised: 17 Apr 2019
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign, Boston University Questrom School of Business and George Mason University
Downloads 370 (96,454)
Citation 3

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effective tax rates, financial reporting quality, smoothing, managerial discretion

3.

The Value of International Income Shifting to U.S. Multinational Firms

Number of pages: 51 Posted: 22 Aug 2016 Last Revised: 03 Jun 2020
Paul Demere and Jeffrey Gramlich
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 284 (128,855)

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Income Shifting, Corporate Income Tax, Firm Value, Managerial Rent Extraction

4.

Is Tax Return Information Useful to Equity Investors?

Number of pages: 70 Posted: 02 Feb 2018
Paul Demere
University of Georgia - J.M. Tull School of Accounting
Downloads 167 (212,032)
Citation 3

Abstract:

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Tax Return Information, Syndicated Loans, Tax Expense Valuation, Tax Anomaly Returns