Report NEP-ACC-2011-10-22This 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:
- Juan C. Gómez Sabaini & Pedro Velasco, 2010. "Tax Expenditures for Promoting Investment Applied to Corporate Income Tax," IDB Publications 12198, Inter-American Development Bank.
- Casamatta, Georges, 2011. "Optimal income taxation with tax avoidance," CEPR Discussion Papers 8608, C.E.P.R. Discussion Papers.
- Martin S. Feldstein, 2011. "The Tax Reform Act of 1986: Comment on the 25th Anniversary," NBER Working Papers 17531, National Bureau of Economic Research, Inc.
- European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
- Jarle M�en & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," Working Paper Series of the Department of Economics, University of Konstanz 2011-40, Department of Economics, University of Konstanz.
- Rupayan Pal & Ajay Sharma, 2011. "Political competition and leadership in tax competition," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2011-024, Indira Gandhi Institute of Development Research, Mumbai, India.
- Jing Cai & Ann Harrison, 2011. "The Value-Added Tax Reform Puzzle," NBER Working Papers 17532, National Bureau of Economic Research, Inc.
- Michael Jorratt, 2010. "Methodology for Measuring the Fiscal Effect of Regional Expenditures in Colombia," IDB Publications 12338, Inter-American Development Bank.
- Kristian Rydqvist & Joshua Spizman & Ilya A. Strebulaev, 2011. "Government Policy and Ownership of Financial Assets," NBER Working Papers 17522, National Bureau of Economic Research, Inc.
- Jerónimo Roca, 2010. "Evaluation of the Effectiveness and Efficiency of Tax Benefits," IDB Publications 12358, Inter-American Development Bank.
- Bishnu, Monisankar & Ghate, Chetan & Gopalakrishnan, Pawan, 2011. "Distortionary Taxes and Public Investment in a Model of Endogenous Investment Specific Technological Change," MPRA Paper 34111, University Library of Munich, Germany.
- Masood, Omar & Fry, J. M., 2011. "Risk management and the implementation of the Basel Accord in emerging countries: An application to Pakistan," MPRA Paper 34163, University Library of Munich, Germany.