Report NEP-ACC-2011-10-09This 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:
- Li Liu & Rosanne Altshuler, 2011. "Measuring the burden of the corporate income tax under imperfect competition," Working Papers 1105, Oxford University Centre for Business Taxation.
- Joachim Englisch, 2011. "National measures to counter tax avoidance under the Merger Directive," Working Papers 1113, Oxford University Centre for Business Taxation.
- Hans-Georg Petersen, 2011. "Income Taxation and the Choice of the Tax Rate Schedule: Sacrifice Principles and "Just" Tax Rates," Finanzwissenschaftliche DiskussionsbeitrÃ¤ge 62, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
- Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," Kiel Working Papers 1734, Kiel Institute for the World Economy.
- Alexandre Laurin & Finn Poschmann, 2011. "Western METRics: Marginal Effective Tax Rates in the Western Provinces," e-briefs 121, C.D. Howe Institute.
- David A. Weisbach, 2011. "Carbon Taxation in the EU: Expanding EU Carbon Price," Working Papers 1115, Oxford University Centre for Business Taxation.
- Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers 1114, Oxford University Centre for Business Taxation.
- Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011. "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers 2011-03, The George Washington University, Institute for International Economic Policy.
- Heinrichs, Nicolas & Hess, Dieter & Homburg, Carsten & Lorenz, Michael & Sievers, Soenke, 2011. "Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions," CFR Working Papers 11-11, University of Cologne, Centre for Financial Research (CFR).
- Clemens Fuest & Rita de la Feria, 2011. "Closer to an internal market? The economic effects of EU tax jurisprudence," Working Papers 1112, Oxford University Centre for Business Taxation.
- Joachim Englisch, 2011. "EU perspective on VAT exemptions," Working Papers 1111, Oxford University Centre for Business Taxation.
- C. Marbot & D. Roy, 2011. "The impact of turning a tax reduction into a tax credit to subsidize in-home services: an evaluation of the 2007 reform in France," Documents de Travail de la DESE - Working Papers of the DESE g2011-12, Institut National de la Statistique et des Etudes Economiques, DESE.