Report NEP-ACC-2011-12-13This 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:
- Rosanne Altshuler & Benjamin Harris & Eric Toder, 2011. "Capital Income Taxation and Progressivity in a Global Economy," Departmental Working Papers 201122, Rutgers University, Department of Economics.
- Brülhart, Marius & Parchet, Raphaël, 2011. "Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland," CEPR Discussion Papers 8665, C.E.P.R. Discussion Papers.
- Rosanne Altshuler & Alan Auerbach & Michael Cooper & Matthew Knittel, 2011. "Understanding U.S. Corporate Tax Losses," Departmental Working Papers 201124, Rutgers University, Department of Economics.
- Boryana Madzharova, 2011. "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers wp448, The Center for Economic Research and Graduate Education - Economic Institute, Prague.
- Macías Dorissa, Marta Pilar & Muiño Vázquez, Flora, 2011. "Examining dual accounting systems in Europe," Open Access publications from Universidad Carlos III de Madrid info:hdl:10016/12645, Universidad Carlos III de Madrid.
- G. Pulina, 2011. "Tax Evasion and Presumptive Taxation Methods. A Case Study in Italy: Sector Studies," Working Paper CRENoS 201120, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
- Amnon Levy, 2011. "Abstinence with Reputation Loss, Understating Expectations and Guiltand the Effectiveness of Emission Tax," Economics Working Papers wp11-12, School of Economics, University of Wollongong, NSW, Australia.
- Micheal L. Collins & Adam Larragy, 2011. "A Site Value Tax for Ireland: Approach, Design and Implementation," Trinity Economics Papers tep1911, Trinity College Dublin, Department of Economics.
- Item repec:jau:wpaper:2011/8 is not listed on IDEAS anymore
- Piketty, Thomas & Saez, Emmanuel & Stantcheva, Stefanie, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," CEPR Discussion Papers 8675, C.E.P.R. Discussion Papers.
- Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011. "Debt shifting in Europe," Working Papers 1121, Oxford University Centre for Business Taxation.
- Baskaran, Thushyanthan, 2011. "Tax decentralization and public deficits in OECD countries," MPRA Paper 35141, University Library of Munich, Germany.
- Auriol, Emmanuelle & Warlters, Michael, 2012. "The Marginal Cost of Public Funds and Tax Reform in Africa," Open Access publications from University of Toulouse 1 Capitole http://neeo.univ-tlse1.fr, University of Toulouse 1 Capitole.
- KASAHARA Hiroyuki & SHIMOTSU Katsumi & SUZUKI Michio, 2011. "How Much Do R&D Tax Credits Affect R&D Expenditures? Japanese tax credit reform in 2003," Discussion papers 11072, Research Institute of Economy, Trade and Industry (RIETI).