Report NEP-ACC-2005-08-17
This is the archive for NEP-ACC, a report on new working papers in the area of Accounting & Auditing. Bernardo Batiz-Lazo issued this report. It is usually issued weekly.Subscribe to this report: email or RSS
Other reports in NEP-ACC
The following items were announced in this report:
- 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.
- Item repec:ind:nipfwp:31 is not listed on IDEAS anymore
- 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.
- Vincent Koen & Paul van den Noord, 2005. "Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting," OECD Economics Department Working Papers 417, OECD Publishing.
- 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.
- 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 1499, CESifo Group Munich.
- 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.
- John Prebble, 2005. "Trusts and Double Taxation Agreements," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
- 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.
- 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.
- 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.
- 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.
- Douglas Hibbs & Violeta Piculescu, 2005. "Institutions, Corruption and Tax Evasion in the Unofficial Economy," Public Economics 0508003, EconWPA.
- 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 1478, CESifo Group Munich.
- Ariane Chapelle & Ariane Szafarz, 2005. "Controlling firms through the majority voting rule," DULBEA Working Papers 05-05.RS., ULB -- Universite Libre de Bruxelles.
- 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.
- 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.
- 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.
- 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.
- Bernard Paranque & Marcelline Grondin, 2005. "Structure De Financement Et Comportement De Stockage Et D’Accumulation Des Firmes," Microeconomics 0508003, EconWPA.
- 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 Publishing.
- 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 Publishing.
- Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo Group Munich.
- Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2005. "Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0516, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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).
- Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo Group Munich.
- 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.
- 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.
- T. Biebuyck & Ariane Chapelle & Ariane Szafarz, 2005. "Les leviers de contrôle des actionnaires majoritaires," DULBEA Working Papers in, ULB -- Universite Libre de Bruxelles.
- 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 1476, CESifo Group Munich.
- Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo Group Munich.
- Paul Makdissi & Jean-Yves Duclos, 2002. "Socially-Improving Tax Reforms," Cahiers de recherche 02-01, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke, revised 2004.