John D. Gallemore studies corporate taxation, financial reporting, financial institutions, and regulation and regulators. His papers have been accepted for publication in the Journal of Accounting & Economics and Contemporary Accounting Research. His recent research explores how corporate taxation affects financial institutions. Specifically, he has studied how corporate tax system characteristics affect bank financial reporting transparency and other choices, and how corporate tax enforcement aimed at small-and-medium-sized firms affects banks’ corporate lending. He has also explored the determinants...