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

  • University of North Carolina Kenan-Flagler Business School

SCHOLARLY PAPERS

18

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10,829

TOTAL CITATIONS
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Top 6,918

in Total Papers Citations

170

Scholarly Papers (18)

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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 2,410 (13,079)
Citation 40

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reputation, tax shelters, tax avoidance, under-sheltering

2.

Tax Policy Expectations and Investment

Number of pages: 57 Posted: 25 Feb 2021 Last Revised: 10 Sep 2024
John Gallemore, Stephan Hollander, Martin Jacob and Xiang Zheng
University of North Carolina Kenan-Flagler Business School, Tilburg University - Tilburg School of Economics and Management, University of Navarra, IESE Business School and Nanyang Technological University (NTU)
Downloads 1,213 (37,558)
Citation 10

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tax policy expectations, tax policy, tax reform, investment, text as data JEL classification codes: D72, G31, G38, H25

3.

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 1,160 (40,284)
Citation 31

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

4.

Banks as Tax Planning Intermediaries

Downloads 802 (67,213)
Citation 13

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 802 (66,175)
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

5.

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

WU International Taxation Research Paper Series No. 2023-11, Kenan Institute of Private Enterprise Research Paper No. 4607146
Number of pages: 101 Posted: 16 Nov 2023 Last Revised: 10 Apr 2025
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 669 (85,388)

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Tax complexity, tax rates, investment, employment

6.

Artificial Intelligence and White-Collar Work: Evidence from the Accounting Profession

Number of pages: 60 Posted: 23 Jan 2025 Last Revised: 28 Mar 2025
Jens Böke, Daniela De la Parra, John Gallemore and Stephen Glaeser
University of Münster, University of North Carolina at Chapel Hill, University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill
Downloads 653 (87,727)

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Artificial intelligence, accounting skills, accounting labor, labor, machine learning JEL classification: J20

7.

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 651 (88,084)
Citation 27

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

8.

Corporate Tax Enforcement and Business Activity

TRR 266 Accounting for Transparency Working Paper Series 154
Number of pages: 51 Posted: 28 Sep 2022 Last Revised: 18 Sep 2024
John Gallemore and Martin Jacob
University of North Carolina Kenan-Flagler Business School and University of Navarra, IESE Business School
Downloads 611 (95,531)

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corporate tax enforcement, business activity, local economies, employment, compliance costs JEL codes: H25, H26, R11, R12

9.

Tax Planning Knowledge Diffusion via the Labor Market

Downloads 490 (125,781)
Citation 15

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
Yale School of Management and University of North Carolina Kenan-Flagler Business School
Downloads 355 (180,669)
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
Yale School of Management and University of North Carolina Kenan-Flagler Business School
Downloads 105 (560,887)
Citation 2

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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
Yale School of Management and University of North Carolina Kenan-Flagler Business School
Downloads 30 (1,063,440)
Citation 12

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10.

Are Superstar Firms Tax Advantaged?

Kenan Institute of Private Enterprise Research Paper No. 4337736
Number of pages: 53 Posted: 26 Jan 2023 Last Revised: 13 Mar 2025
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 474 (130,851)
Citation 3

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superstar firms, corporate taxes, intangible assets

11.

Corporate Tax Enforcement Externalities and the Banking Sector

Downloads 451 (138,995)
Citation 21

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 451 (137,399)
Citation 21

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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

12.

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 272 (242,214)
Citation 5

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

13.

Spillovers from Regulatory Fragmentation: Evidence from Corporate Tax Burdens

Number of pages: 59 Posted: 14 Oct 2024
John Manuel Barrios, John Gallemore and Yongzhao (Vincent) Lin
Yale School of Management, University of North Carolina Kenan-Flagler Business School and Washington University in St. Louis - John M. Olin Business School
Downloads 267 (248,617)
Citation 1

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corporate taxes, tax planning, regulatory spillover, regulation, IRS

14.

The Sound of Uncertainty: Examining Managerial Acoustic Uncertainty in Conference Calls

Number of pages: 61 Posted: 10 Jul 2024
Daniela De la Parra and John Gallemore
University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 258 (262,561)
Citation 4

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Acoustic Uncertainty, Vocal Cues, Managerial Speech, Analyst Forecasts

15.

Does Anti-Tax Avoidance Regulation Curb Industry Concentration?

HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2025/011
Number of pages: 59 Posted: 07 Feb 2025 Last Revised: 26 Feb 2025
John Gallemore, Jesse van der Geest, Martin Jacob and Christian Peters
University of North Carolina Kenan-Flagler Business School, Tilburg University, University of Navarra, IESE Business School and Nanyang Technological University
Downloads 153 (414,517)

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Tax avoidance, industry concentration, competition, anti-tax avoidance regulation

16.

Unintended Regulatory Spillovers: The Impact of Bank Regulatory Oversight on Environmental Enforcement

Number of pages: 77 Posted: 15 Oct 2024 Last Revised: 04 Jan 2025
John Gallemore and Vincent Giese
University of North Carolina Kenan-Flagler Business School and University of Mannheim - Accounting and Taxation
Downloads 148 (428,304)

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regulatory spillovers, environmental enforcement, air pollution, bank regulation, bank lending, small businesses, loan loss reserves, soft information

17.

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 147 (428,304)

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Performance measurement, tax planning, organizational complexity

18.

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