Report NEP-ACC-2012-04-23This 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:
- Ojo, Marianne, 2012. "Forensic accounting and the law: The forensic accountant in the capacity of an expert witness," MPRA Paper 38180, University Library of Munich, Germany.
- Item repec:ese:emodwp:em4-12 is not listed on IDEAS anymore
- José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).
- E. C. Hwa & Heng-fu Zou, 2012. "China: Preferential Tax Policy," CEMA Working Papers 547, China Economics and Management Academy, Central University of Finance and Economics.
- Charles Manski, 2012. "Identification of income-leisure preferences and evaluation of income tax policy," CeMMAP working papers CWP07/12, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Rowena Crawford & Richard Disney & Carl Emmerson, 2012. "Do up-front tax incentives affect private pension saving in the United Kingdom?," IFS Working Papers W12/05, Institute for Fiscal Studies.
- Thomas Piketty & Emmanuel Saez, 2012. "A Theory of Optimal Capital Taxation," NBER Working Papers 17989, National Bureau of Economic Research, Inc.
- Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012. "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers 8939, C.E.P.R. Discussion Papers.
- Michael Keen & Ruud A. de Mooij, 2012. "Fiscal Devaluation and Fiscal Consolidation," IMF Working Papers 12/85, International Monetary Fund.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2012. "Should the Japanese Tax System Be More Progressive? An Evaluation Using Simulated SMCFs Based on the Discrete Choice Model of Labor Supply," CIRJE F-Series CIRJE-F-848, CIRJE, Faculty of Economics, University of Tokyo.