Report NEP-ACC-2005-08-13

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Other reports in NEP-ACC

The following items were anounced in this report:

• Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2005. "Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence," International Studies Program Working Paper Series, at AYSPS, GSU paper0516, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
• Vincent Koen & Paul van den Noord, 2005. "Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting," OECD Economics Department Working Papers 417, OECD Economics Department. [Downloadable!]
• Edward L. Maydew & Douglas A. Shackelford, 2005. "The Changing Role of Auditors in Corporate Tax Planning," NBER Working Papers 11504, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
• Loukas Spanos & Demetrios Papoulias, 2005. "Corporate Governance as an instrument of change state owned Corporate Governance as an instrument of change state owned companies: The case of the Hellenic Telecommunications Organization," Finance 0508004, EconWPA. [Downloadable!]
• Philip Moss, 2005. "Towards Community Ownership of the Tax System: The taxation Ombudsman’s perspective," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
• Stewart Karlinsky, Hughlene Burton†, Cindy Blanthorne, 2005. "Perceptions of Tax Evasion as a Crime," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
• Chang Woon Nam & Doina Maria Radulescu, 2005. "Effects of Corporate Tax Reforms on SMEs´ Investment Decisions under the Particular Consideration of Inflation," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
• Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
• Thibault Biebuyck & Ariane Chapelle & Ariane Szafarz, 2005. "Les leviers de contrôle des actionnaires majoritaires," Working Papers DULBEA 05-03.RS, Université libre de Bruxelles, Department of Applied Economics (DULBEA). [Downloadable!]
• Lin Mei Tan and John Veal, 2005. "Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
• Carlos F. alves & Victor Mendes, 2005. "Institutional Investor Activism: Does the Portfolio Management Skill Matter?," FEP Working Papers 184, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
• Sanjit Dhami & Ali al-Nowaihi, 2005. "Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory," Discussion Papers in Economics 05/23, Department of Economics, University of Leicester, revised Aug 2006. [Downloadable!]
• Nolan Sharkey, 2005. "Tax Reform in the China Context: The corporate tax unit & Chinese enterprise," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
• Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The New View of Dividend Taxation Reconsidered," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
• Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CREMA Working Paper Series 2005-19, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
• Ariane Chapelle & Ariane Szafarz, 2005. "Controlling Firms through the Majority Voting Rule," Working Papers DULBEA 05-05.RS, Université libre de Bruxelles, Department of Applied Economics (DULBEA). [Downloadable!]
• Kwang-Yeol Yoo & Alain de Serres, 2004. "Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes," OECD Economics Department Working Papers 406, OECD Economics Department. [Downloadable!]
• Neil Warren, Ann Harding and Rachel Lloyd, 2005. "GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
• Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
• Christian Keuschnigg & Martin D. Dietz, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
• Douglas Hibbs & Violeta Piculescu, 2005. "Institutions, Corruption and Tax Evasion in the Unofficial Economy," Public Economics 0508003, EconWPA. [Downloadable!]
• Roy Chowdhury, Indrani, 2005. "Joint ventures, pollution and environmental policy," Working Papers 31, National Institute of Public Finance and Policy. [Downloadable!]
• Ern Chen Loo and Juan Keng Ho, 2005. "Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self Assessment," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
• Liane Turner and Christina Apelt, 2005. "Globalisation, Innovation and Information Sharing in Tax Systems: The Australian experience of the diffusion and adoption of electronic lodgement," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
• John Prebble, 2005. "Trusts and Double Taxation Agreements," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
• Herwig Immervoll & Pascal Marianna & Marco Mira d'Ercole, 2004. "Benefit Coverage Rates and Household Typologies: Scope and Limitations of Tax-Benefit Indicators," OECD Social Employment and Migration Working Papers 20, OECD Directorate for Employment, Labour and Social Affairs. [Downloadable!]
• Nils Soguel & Simon Iogna-Prat & Toni Beutler, 2005. "Comparatif des finances cantonales et communales / Comparison of Cantonal and Municipal Finances," Public Economics 0507015, EconWPA, revised 05 Aug 2005. [Downloadable!]
• Fluck, Zsuzsanna & Mayer, Colin, 2005. "Race to the Top or Bottom? Corporate Governance, Freedom of Reincorporation and Competition in Law," CEPR Discussion Papers 5133, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
• Bernard Paranque & Marcelline Grondin, 2005. "Structure De Financement Et Comportement De Stockage Et D’Accumulation Des Firmes," Microeconomics 0508003, EconWPA. [Downloadable!]
• Paul Makdissi & Jean-Yves Duclos, 2001. "Socially-Improving Tax Reforms," Cahiers de recherche 02-01, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke, revised 2004. [Downloadable!]
• Petr Hedbávný & Ondrej Schneider & Jan Zápal, 2005. "A Fiscal Rule that has Teeth: A Suggestion for a Fiscal Sustainability Council underpinned by the Financial Markets," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
• Natalie Lee, 2005. "The Effect of the Human Rights Act 1998 on Taxation Policy and Administration," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]

This page was last updated on 2008-8-31.