Report NEP-ACC-2011-11-21This 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:
- Stéphane Gauthier, 2011. "Optimal Tax Base with Administrative fixed Costs," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00639800, HAL.
- Marta Rodrigues Monteiro & Elísio Fernando Moreira Brandão & Francisco Vitorino da Silva Martins, 2011. "A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants," FEP Working Papers 437, Universidade do Porto, Faculdade de Economia do Porto.
- Kazuki Onji, 2011. "Tax Consolidation And The Structure Of Corporate Groups: Evidence From The Japanese Tax Reform 2002," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University 394, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
- Feige, Edgar L. & Cebula, Richard, 2011. "America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S," MPRA Paper 34781, University Library of Munich, Germany.
- Leonzio Rizzo & Alejandro Esteller - MorÃƒÂ©, 2011. "US Excise Tax Horizontal Interdependence: Yardstick vs. Tax Competition," Working Papers 201116, University of Ferrara, Department of Economics.
- John Dobra & Matt Dobra, 2011. "State Mineral Production Taxes and Mining Law Reform," Working Papers, University of Nevada, Reno, Department of Economics;University of Nevada, Reno , Department of Resource Economics 11-001, University of Nevada, Reno, Department of Economics;University of Nevada, Reno , Department of Resource Economics.
- Fabrizio Borselli, 2011. "Organised VAT fraud: features, magnitude, policy perspectives," Questioni di Economia e Finanza (Occasional Papers) 106, Bank of Italy, Economic Research and International Relations Area.
- Joana Filipa Lourenço Garcia & Francisco Vitorino da Silva Martins & Elísio Fernando Moreira Brandão, 2011. "The Impact of Working Capital Management upon Companies’ Profitability: Evidence from European Companies," FEP Working Papers 438, Universidade do Porto, Faculdade de Economia do Porto.