Report NEP-ACC-2009-09-05This is the archive for NEP-ACC, a report on new working papers in the area of Accounting & Auditing. Alexander Harin issued this report. It is usually issued weekly.
The following items were announced in this report:
- Oestreicher, Andreas & Reister, Timo & Spengel, Christoph, 2009. "Common corporate tax base (CCTB) and effective tax burdens in the EU member states," ZEW Discussion Papers 09-026, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Bunea-Bontaş, Cristina Aurora, 2009. "Basic Principles of Hedge Accounting," MPRA Paper 17072, University Library of Munich, Germany.
- Daniel N. Shaviro, 2009. "Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules," Working Papers 0915, Oxford University Centre for Business Taxation.
- Fujisaki, Seiya & Mino, Kazuo, 2009. "Long-Run Impacts of Inflation Tax in the Presence of Multiple Capital Goods," MPRA Paper 16964, University Library of Munich, Germany.
- Michael P. Devereux, 2009. "Taxing Risky Investment," Working Papers 0919, Oxford University Centre for Business Taxation.
- Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0917, Oxford University Centre for Business Taxation.
- Thiess Buettner & Georg Wamser, 2009. "Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data," Working Papers 0918, Oxford University Centre for Business Taxation.
- Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0914, Oxford University Centre for Business Taxation.
- David Ulph, 2009. "Avoidance Policies – A New Conceptual Framework," CRIEFF Discussion Papers 0908, Centre for Research into Industry, Enterprise, Finance and the Firm.
- Aureo de Paula & Jose A. Scheinkman, 2009. "Value Added Taxes, Chain Effects and Informality," PIER Working Paper Archive 09-030, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.