Roy Clemons

New Mexico State University

Associate Professor

P.O. Box 30001

Las Cruces, NM 88003-8001

United States

SCHOLARLY PAPERS

16

DOWNLOADS

1,209

SSRN CITATIONS

4

CROSSREF CITATIONS

1

Scholarly Papers (16)

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 343 (90,314)
Citation 3

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
Roy Clemons and Terry J. Shevlin
New Mexico State University and University of California-Irvine
Downloads 293 (107,404)
Citation 2

Abstract:

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tax policy, international taxation, Pathways Commission, AACSB

3.

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
Number of pages: 7 Posted: 24 Sep 2013 Last Revised: 23 May 2019
Roy Clemons and Michael Kinney
New Mexico State University and Texas A&M University - Department of Accounting
Downloads 146 (207,238)

Abstract:

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

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: 23 Feb 2018
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University
Downloads 133 (224,747)
Citation 1

Abstract:

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

5.

Estimating Corporate Tax Avoidance with Accounting Data

Tax Notes, Vol. 162, No. 8, 2019
Number of pages: 29 Posted: 14 Apr 2019
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University
Downloads 123 (237,142)

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

6.

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 96 (282,184)

Abstract:

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

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 62 (363,473)

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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 13 (583,908)

Abstract:

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limited attention, behavioral finance, external sources

9.

Estimating Tax Avoidance Correctly: The Importance of Including Loss Years

The Practical Tax Lawyer, Spring 2020
Posted: 16 Jan 2020 Last Revised: 09 Feb 2020
Noel Brock, Roy Clemons and Adam Nowak
Eastern Michigan Univeristy, New Mexico State University and West Virginia University

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10.

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

Abstract:

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

11.

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

12.

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

13.

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

14.

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

15.

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

16.

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