Roy Clemons

New Mexico State University

Associate Professor

P.O. Box 30001

Las Cruces, NM 88003-8001

United States

SCHOLARLY PAPERS

18

DOWNLOADS

1,704

SSRN CITATIONS

11

CROSSREF CITATIONS

1

Scholarly Papers (18)

1.

An Analysis of the Tax Holiday for Repatriation Under the Jobs Act

Tax Notes, Vol. 120, No. 8, 2008
Number of pages: 10 Posted: 14 Oct 2013 Last Revised: 22 Oct 2013
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting
Downloads 436 (127,377)
Citation 4

Abstract:

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american jobs creation act, repatriation, tax holiday, homeland, tax policy

2.

The Tax Policy Debate: Increasing the Policy Impact of Academic Tax Accounting Research

Journal of American Taxation Association 2016, Vol. 38, No. 1, 29-37
Number of pages: 24 Posted: 01 Sep 2014 Last Revised: 01 Apr 2016
New Mexico State University and University of California-IrvineUniversity of California-Irvine
Downloads 352 (162,209)
Citation 13

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tax policy, international taxation, Pathways Commission, AACSB

3.

Estimating Corporate Tax Avoidance with Accounting Data

Tax Notes, Vol. 162, No. 8, 2019
Number of pages: 12 Posted: 14 Apr 2019 Last Revised: 01 Nov 2023
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University
Downloads 316 (181,943)

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Effective tax rate; corporate tax function; multinational enterprises; influential observations

4.

Estimating Corporate Tax Avoidance With Accounting-Based Measures

Tax Notes,Vol. 158, No. 4, 2018
Number of pages: 14 Posted: 14 Sep 2017 Last Revised: 01 Nov 2023
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University
Downloads 208 (275,691)
Citation 1

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Multinational Corporations, Effective Tax Rate, Cash Effective Tax Rate, Corporate Tax Avoidance

5.

US Corporate Tax Reform and Financial Reporting Incentives

Tax Notes, Vol. 141, No. 1, 2013
Number of pages: 8 Posted: 15 Oct 2013 Last Revised: 22 Oct 2013
Roy Clemons, Kirsten A. Cook and Michael Kinney
New Mexico State University, Texas Tech University - Area of Accounting and Texas A&M University - Department of Accounting
Downloads 132 (406,155)

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financial reporting incentives, corporate tax reform, lock-out effect, repatriation

6.

Using the Linear Cash Taxes Paid Model in Accounting Research: Developing a Tax Model That Permits the Inclusion of Loss-Years

Journal of Accounting and Finance, Forthcoming
Number of pages: 22 Posted: 27 Jul 2022 Last Revised: 12 May 2023
Roy Clemons and Yan Zhang
New Mexico State University and New Mexico State University
Downloads 88 (541,048)

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7.

Political Scrutiny and Tax Law Compliance: Evidence from the American Jobs Creation Act of 2004

Journal of American Taxation Association 2014, Vol. 36, No. 2, 1-26
Number of pages: 45 Posted: 15 May 2014 Last Revised: 06 Feb 2015
Jian Cao, Yunhao Chen, Roy Clemons and Michael Kinney
Florida Atlantic University, Florida International University, New Mexico State University and Texas A&M University - Department of Accounting
Downloads 88 (541,048)
Citation 1

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American Jobs Creation Act; political costs; R&D investment; repatriations; share repurchases

8.

Do External Sources Generate Greater Investor Awareness that Can Affect a Firm's Value and Cost of Capital?

Review of Accounting and Finance, Vol. 9, No. 4, 2010
Number of pages: 13 Posted: 15 Oct 2013 Last Revised: 24 Aug 2017
Roy Clemons
New Mexico State University
Downloads 41 (787,720)

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limited attention, behavioral finance, external sources

9.

Let's Play Fair: Reconsidering the U.S. Corporate Tax System

Tax Notes International, Vol. 114, No. 5, 2024
Number of pages: 4 Posted: 10 Jun 2024
Roy Clemons
New Mexico State University
Downloads 29 (884,028)

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10.

Estimating Tax Avoidance Correctly: The Importance of Including Loss Years

The Practical Tax Lawyer, Spring 2020
Number of pages: 6 Posted: 16 Jan 2020 Last Revised: 01 Nov 2023
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University
Downloads 14 (1,033,071)

Abstract:

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11.

The Lock-Out Effect of the U.S. Worldwide Tax System: An Evaluation of the Repatriation Tax Holiday

Tax Notes International, Vol. 63, No. 8, 2011
Posted: 15 Oct 2013 Last Revised: 22 Oct 2013
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting

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lock-out effect, corporate tax, repatriation, jobs act, american jobs creation act

12.

Lobbying Efforts for the Repatriation Tax Holiday and the Future of U.S. International Tax Policy

Tax Notes International, Vol. 62, No. 12, 2011
Posted: 15 Oct 2013 Last Revised: 22 Oct 2013
Roy Clemons
New Mexico State University

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lobbying, repatriation tax holiday, homeland investment coalition, corporate tax reform

13.

Every Cloud Has a Silver Lining: The Current Depressed Economy Offers an Ideal Time to Convert to the Roth IRA for Estate Planning Purposes

Journal of Practical Estate Planning, Vol. 11, No. 4, 2009
Posted: 15 Oct 2013 Last Revised: 23 Oct 2014
Roy Clemons
New Mexico State University

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Roth IRA, conversion, tax planning

14.

Estate Stock Redemptions: Proactive Steps to Achieve Sales Treatment

Practical Tax Strategies, Vol. 88, No. 3, 2012, Mays Business School Research Paper No. 2340537
Posted: 15 Oct 2013 Last Revised: 04 Mar 2019
Cheryl Arflin, Roy Clemons and Dennis R. Lassila
Florida Atlantic University, New Mexico State University and Texas A&M University - Department of Accounting

Abstract:

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stock redemptions, sales treatment

15.

Effects of the American Jobs Creation Act of 2004 on the U.S. Energy Industry

Oil, Gas and Energy Quarterly, Vol. 57, No. 2, 2008, Mays Business School Research Paper No. 2340535
Posted: 15 Oct 2013 Last Revised: 25 Sep 2019
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting

Abstract:

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repatriation, tax holiday

16.

Choice of Entity Issues: Single-Member LLCs vs. ‘Regular’ Sole Proprietorships

Journal of Taxation, Vol. 117, No. 5, 2012, Mays Business School Research Paper No. 2340544
Posted: 15 Oct 2013 Last Revised: 12 Jun 2019
Roy Clemons and Dennis R. Lassila
New Mexico State University and Texas A&M University - Department of Accounting

Abstract:

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non-tax, regular sole proprietorship, LLC

17.

US International Tax Policy: Is Significant Reform on the Way?

Tax Notes, Vol. 124, No. 5, 2009
Posted: 15 Oct 2013 Last Revised: 28 Sep 2017
Roy Clemons
New Mexico State University

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tax policy, debate, territorial, worldwide, corporate tax, reform

18.

US Corporate Tax Reform: Why is a Worldwide Tax System Absent from the Debate?

Tax Notes International, Vol. 71, No. 12, 2013, Mays Business School Research Paper No. 2329687
Posted: 24 Sep 2013 Last Revised: 12 Apr 2023
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting

Abstract:

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international, worldwide, territorial, tax reform, tax policy, corporate