Roy Clemons

1. "Using the Linear Cash Taxes Paid Model in Accounting Research: Developing a Tax Model that Permits the Inclusion of Loss-Years" (with Yan Zhang)

   • Journal of Accounting and Finance (2022)

2. "Estimating Tax Avoidance Correctly: The Importance of Including Loss Years" (with Noel Brock and Adam Nowak)

   • The Practical Tax Lawyer (2020)

3. "Estimating Corporate Tax Avoidance with Accounting Data" (with Noel Brock and Adam Nowak)

   • Tax Notes (2019)

4. "Estimating Corporate Tax Avoidance with Accounting-Based Measures" (with Noel Brock and Adam Nowak)

   • Tax Notes (2018)

5. "The Tax Policy Debate: Increasing the Policy Impact of Academic Tax Accounting Research" (with Terry Shevlin)

   • Journal of the American Taxation Association (JATA) (2016)

6. "Policymaker Scrutiny and Its Association with Tax Law Compliance under the American Jobs Creation Act" (with Jian Cao, Yunhao Chen, and Michael Kinney)

   • Journal of the American Taxation Association (JATA) (2014)

7. "U.S. Corporate Tax Reform and Financial Reporting Incentives" (with Kirsten Cook and Michael Kinney)

   • Tax Notes (2013)

8. "U.S. Corporate Tax Reform: Why Is a Worldwide Tax System Absent from the Debate?" (with Michael Kinney)

   • Tax Notes International (2013)

9. "Choice of Entity Issues: Single-Member LLCs vs. ‘Regular’ Sole Proprietorships" (with Dennis Lassila)

   • Journal of Taxation (2012)

10. "Estate Stock Redemptions: Proactive Steps to Achieve Sales Treatment" (with Cheryl Arflin and Dennis Lassila)

    • Practical Tax Strategies (2012)

11. "The Lock-out Effect of the U.S. Worldwide Tax System: An Evaluation of the Repatriation Tax Holiday" (with Michael Kinney)

    • Tax Notes International (2011)

12. "Lobbying Efforts for the Repatriations Tax Holiday and the Future of U.S. International Tax Policy" (Sole-authored)

    • Tax Notes International (2011)

13. "Do External Sources Generate Greater Investor Awareness that can affect a Firm’s Value and Cost of Capital?" (Sole-authored)

    • Review of Accounting & Finance (2010)

14. "Every Cloud has a Silver Lining: The Current Depressed Economy Offers an Ideal Time to Convert to the Roth IRA for Estate Planning Purposes" (Sole-authored)

    • Journal of Practical Estate Planning (2009)

15. "U.S. International Tax Policy: Is Significant Reform on the Way?" (Sole-authored)

    • Tax Notes (2009)
    • U.S. Congressional citation: SENATE FINANCE COMMITTEE (Sept. 8, 2011): Hearing on Tax Reform Options

16. An Analysis of the Tax Holiday for Repatriation under the Jobs Act” (with Michael Kinney). Tax Notes (2008)

    • Tax Notes (2008)
    • Presented at the National Tax Association Annual Conference, 2007
    • Notable U.S. Congressional and popular press citations:
      
      • CONGRESSIONAL RECORD – SENATE (February 3, 2009). The provision for a second repatriation tax holiday was defeated on the Senate floor. This paper was cited in the Congressional record and provided support for the legislators’ determination that the first repatriation tax holiday did not achieve its intended objectives.
      • SENATE PERMANENT SUBCOMMITTEE ON INVESTIGATIONS (October 11, 2011): Repatriating Offshore Funds: 2004 Tax Windfall for Select Multinationals. This paper was cited throughout the report that examined firms that repatriated under the Act.
      • CBS NEWS (September 21, 2019) by Rachel Layne “Companies aren’t rushing to bring home overseas cash”
      • The New York Times (June 24, 2008) by Lynnley Browning: “A One-Time Tax Break Saved 843 U.S. Corporations $265 Billion”
17. “Effects of the American Jobs Creation Act of 2004 on the U.S. Energy Industry” (with Michael Kinney) Oil, Gas and Energy Quarterly (2008)

Work in Progress

• "Bipartisan U.S. Corporate Tax Reform: A framework for achieving a 15 percent tax rate while complying with the OECD global minimum tax rules of Pillar 2"
• "How to Increase the Societal Impact of Academic Accounting Research: Simplicity on the Backside of Complexity"
• "Zero Corporate Tax: What Does it Mean?" (with Yan Zhang, NMSU colleague)
• "Increasing the Dialogue between Researchers and Practitioners: Discussing an Alternative Tax Measure to Capture Tax Avoidance"
• "Effectively Presenting the Results of Academic Research: A Post Research Followup to The Kinney Three Paragraphs (and more) for Accounting Ph.D. Students (2018)"