Report NEP-ACC-2010-10-09This 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:
- Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner, 2010. "Competition and Welfare Effects of VAT Exemptions," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU) 0133, University of Zurich, Institute for Strategy and Business Economics (ISU).
- Callan, Tim & Keane, Claire & Walsh, John R., 2010. "Base-Broadening Tax Reforms," Papers, Economic and Social Research Institute (ESRI) RB2010/2/4, Economic and Social Research Institute (ESRI).
- Kirill Pogorelskiy & Christian Seidl & Stefan Traub, 2010. "Tax progression: International and intertemporal comparisons using LIS data," Working Papers, ECINEQ, Society for the Study of Economic Inequality 184, ECINEQ, Society for the Study of Economic Inequality.
- Saira Ahmed & Vagar Ahmed & Ahsan Abbas, 2010. "Taxation Reforms: a CGE-Microsimulation Analysis for Pakistan," Working Papers MPIA, PEP-MPIA 2010-12, PEP-MPIA.
- Clara Severinson, 2010. "The New IAS 19 Exposure Draft," OECD Working Papers on Finance, Insurance and Private Pensions, OECD Publishing 5, OECD Publishing.
- Hongyan Yang, 2010. "Endogenous Credit Constraints, Human Capital Investment and Optimal Tax Policy," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz 2010-04, Department of Economics, University of Konstanz.
- Niu, Yongzhi, 2010. "Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?," MPRA Paper 25551, University Library of Munich, Germany.
- Ana María Sabater & Araceli Mora & Beatriz García Osma, 2010. "Strategic accounting choice around firm level labour negotiations," Working Papers. Serie EC, Instituto Valenciano de Investigaciones EconÃ³micas, S.A. (Ivie) 2010-09, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
- Mayor, Karen & Lyons, Seán & Tol, Richard S. J., 2010. "Designing a property tax without property values: Analysis in the case of Ireland," Papers, Economic and Social Research Institute (ESRI) WP352, Economic and Social Research Institute (ESRI).