Paul Demere

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

Assistant Professor

Athens , GA 30602

United States

University of Illinois at Urbana-Champaign - Department of Accountancy

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

3

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Scholarly Papers (3)

1.

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 54 Posted: 01 Feb 2015 Last Revised: 04 Nov 2016
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 (48,551)

Abstract:

off-balance sheet entities, special purpose entities, tax avoidance, effective tax rate, organizational structure

2.

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

Number of pages: 70 Posted: 22 Aug 2016 Last Revised: 19 Mar 2017
Paul Demere and Jeffrey Gramlich
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 0 (184,766)

Abstract:

Income Shifting Opportunities, Transfer Pricing, Multinational Firms, Firm Valuation

3.

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
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Abstract:

effective tax rates, tax accruals, smoothing, managerial discretion