John Gallemore

University of North Carolina Kenan-Flagler Business School

Associate Professor

McColl Building

Chapel Hill, NC 27599-3490

United States

http://www.johngallemore.com

SCHOLARLY PAPERS

14

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SSRN CITATIONS
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Top 8,195

in Total Papers Citations

186

CROSSREF CITATIONS

20

Scholarly Papers (14)

1.

The Reputational Costs of Tax Avoidance

Contemporary Accounting Research, Vol. 31, No. 4, 2014
Number of pages: 45 Posted: 17 Jan 2012 Last Revised: 28 Sep 2017
John Gallemore, Edward L. Maydew and Jake Thornock
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,203 (12,989)
Citation 40

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reputation, tax shelters, tax avoidance, under-sheltering

2.

Bank Financial Reporting Opacity and Regulatory Intervention

Review of Accounting Studies, forthcoming
Number of pages: 64 Posted: 14 Sep 2016 Last Revised: 14 Jan 2022
John Gallemore
University of North Carolina Kenan-Flagler Business School
Downloads 1,017 (41,545)
Citation 28

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regulatory intervention, bank closure, enforcement actions, forbearance, loan loss provisioning, banking crises

Banks as Tax Planning Intermediaries

Journal of Accounting Research, Vol. 57, No. 1, 2019
Number of pages: 77 Posted: 17 Jun 2016 Last Revised: 02 Mar 2019
John Gallemore, Brandon Gipper and Edward L. Maydew
University of North Carolina Kenan-Flagler Business School, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill
Downloads 732 (64,265)
Citation 13

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banks, borrowers, tax planning

Banks as Tax Planning Intermediaries

Journal of Accounting Research, Vol. 57, No. 1, 2019, Kenan Institute of Private Enterprise Research Paper No. 19-24
Posted: 13 Jun 2019
John Gallemore, Brandon Gipper and Edward L. Maydew
University of North Carolina Kenan-Flagler Business School, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill

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banks; borrowers; tax planning

4.

Tax Policy Expectations and Investment

Number of pages: 103 Posted: 25 Feb 2021 Last Revised: 10 Feb 2024
University of North Carolina Kenan-Flagler Business School, Tilburg University - Tilburg School of Economics and Management, University of Navarra, IESE Business School and Norwegian School of Economics (NHH)
Downloads 724 (66,098)
Citation 6

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policy expectations, tax policy, tax reform, investment

5.

The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017
Number of pages: 60 Posted: 15 Feb 2016 Last Revised: 28 Sep 2017
Kathleen Andries, John Gallemore and Martin Jacob
WHU - Otto Beisheim School of Management, University of North Carolina Kenan-Flagler Business School and University of Navarra, IESE Business School
Downloads 585 (86,595)
Citation 24

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bank transparency, bank regulation, loan loss provisions, corporate taxation

Corporate Tax Enforcement Externalities and the Banking Sector

Number of pages: 67 Posted: 21 Nov 2018 Last Revised: 23 Sep 2020
John Gallemore and Martin Jacob
University of North Carolina Kenan-Flagler Business School and University of Navarra, IESE Business School
Downloads 381 (143,311)
Citation 16

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tax authority, tax enforcement, tax audit, bank lending, small and medium enterprises (SME), private firms

Corporate Tax Enforcement Externalities and the Banking Sector

Journal of Accounting Research, Volume 58, Issue 5
Posted: 15 Mar 2021
John Gallemore and Martin Jacob
University of North Carolina Kenan-Flagler Business School and University of Navarra, IESE Business School

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tax authority; tax enforcement; tax audit; bank lending; small and medium enterprises (SME); private firms

Tax Planning Knowledge Diffusion via the Labor Market

Management Science, 2023
Number of pages: 65 Posted: 04 May 2021 Last Revised: 25 Apr 2023
John Manuel Barrios and John Gallemore
Washington University in St. Louis - John M. Olin Business School and University of North Carolina Kenan-Flagler Business School
Downloads 278 (201,291)
Citation 1

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tax planning, tax avoidance, tax departments, employee movements, human capital, diffusion

Tax Planning Knowledge Diffusion via the Labor Market

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2019-64
Number of pages: 65 Posted: 30 Apr 2021 Last Revised: 12 Oct 2022
John Manuel Barrios and John Gallemore
Washington University in St. Louis - John M. Olin Business School and University of North Carolina Kenan-Flagler Business School
Downloads 82 (555,391)
Citation 1

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: tax planning, tax avoidance, tax departments, employee movements, human capital

Tax Planning Knowledge Diffusion Via the Labor Market

NBER Working Paper No. w28775
Number of pages: 50 Posted: 10 May 2021 Last Revised: 15 Feb 2023
John Manuel Barrios and John Gallemore
Washington University in St. Louis - John M. Olin Business School and University of North Carolina Kenan-Flagler Business School
Downloads 19 (985,972)
Citation 5

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8.

Does the Tax System Favor Superstar Firms?

Kenan Institute of Private Enterprise Research Paper No. 4337736
Number of pages: 79 Posted: 26 Jan 2023 Last Revised: 07 Feb 2024
John Gallemore, Edward L. Maydew and William Yoder
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 346 (160,755)
Citation 1

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superstar firms, corporate taxes

9.

Corporate Tax Enforcement and Business Activity

Number of pages: 56 Posted: 28 Sep 2022 Last Revised: 10 Feb 2024
John Gallemore and Martin Jacob
University of North Carolina Kenan-Flagler Business School and University of Navarra, IESE Business School
Downloads 269 (210,829)

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corporate tax enforcement, business activity, local economies, employment

10.

Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2020-81
Number of pages: 25 Posted: 23 Jun 2020
John Gallemore, Stephan Hollander and Martin Jacob
University of North Carolina Kenan-Flagler Business School, Tilburg University - Tilburg School of Economics and Management and University of Navarra, IESE Business School
Downloads 242 (232,387)
Citation 5

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tax policy, net operating loss, payroll tax, economic stimulus, COVID-19, pandemics, disclosure, political costs

11.

Corporate Tax System Complexity and Investment

WU International Taxation Research Paper Series No. 2023-11, Kenan Institute of Private Enterprise Research Paper No. 4607146
Number of pages: 55 Posted: 16 Nov 2023 Last Revised: 16 Apr 2024
Harald Amberger, John Gallemore and Jaron H. Wilde
Vienna University of Economics and Business, University of North Carolina Kenan-Flagler Business School and University of Iowa - Henry B. Tippie College of Business
Downloads 201 (279,317)

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Tax complexity, tax rates, investment, employment, competition

12.

Corporate Tax Planning and Industry Concentration

Number of pages: 71 Posted: 10 Apr 2023
University of North Carolina Kenan-Flagler Business School, Tilburg University, University of Navarra, IESE Business School and Nanyang Technological University
Downloads 172 (318,031)

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Tax planning, industry concentration, competition, productivity

13.

Tax-Induced Organizational Complexity and Executive Performance Measurement

Kenan Institute of Private Enterprise Research Paper No. 4606256
Number of pages: 65 Posted: 16 Nov 2023
John Gallemore, Eva Labro and Ginger Scanlon
University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 85 (537,402)

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Performance measurement, tax planning, organizational complexity

14.

The Importance of the Internal Information Environment for Tax Avoidance

Journal of Accounting & Economics (JAE), Vol. 60, No. 1, 2015, UNC Kenan-Flagler Research Paper No. 2013-7
Posted: 12 Jan 2013 Last Revised: 28 Sep 2017
John Gallemore and Eva Labro
University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill - Accounting Area

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internal information quality, management accounting, tax avoidance, tax risk