Paul Demere

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

Assistant Professor

Athens , GA 30602

United States

SCHOLARLY PAPERS

4

DOWNLOADS
Rank 36,014

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Top 36,014

in Total Papers Downloads

1,073

CITATIONS

0

Scholarly Papers (4)

1.

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 60 Posted: 01 Feb 2015 Last Revised: 19 Oct 2017
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 214 (40,906)

Abstract:

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organizational structure, special purpose entity, tax avoidance

2.

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 0 (284,917)

Abstract:

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

3.

The Value of International Income Shifting to U.S. Multinational Firms: Evidence from a New Income Shifting Identification Strategy

Number of pages: 63 Posted: 22 Aug 2016 Last Revised: 24 Jan 2018
Paul Demere and Jeffrey Gramlich
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 0 (156,019)

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Income Shifting, Transfer Pricing, Corporate Income Tax, Firm Value

4.

The Smoothing and Informativeness of GAAP Effective Tax Rates

Number of pages: 62 Posted: 03 Apr 2016
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 0 (112,461)

Abstract:

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effective tax rates, tax accruals, smoothing, managerial discretion