Report NEP-ACC-2012-09-16This 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. "The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets following the 2008 finan," MPRA Paper 41135, University Library of Munich, Germany.
- Cizek, P. & Lei, J. & Ligthart, J.E., 2012. "The Determinants of VAT Introduction: A Spatial Duration Analysis," Discussion Paper 2012-071, Tilburg University, Center for Economic Research.
- Richard Kneller & Danny McGowan, 2012. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Working Papers 12006, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
- Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
- Tim Goesaert, 2012. "The effect of effective tax rate differentials and clustering on investment in Belgium," Vives discussion paper series 28, Katholieke Universiteit Leuven, Faculteit Economie en Bedrijfswetenschappen, Vives.
- Kevin B. Moore, 2012. "Effective tax rates and measures of business size," Finance and Economics Discussion Series 2012-58, Board of Governors of the Federal Reserve System (U.S.).
- Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2012. "Tax exemptions and rural development: Evidence from a quasi-experiment," PSE Working Papers halshs-00728195, HAL.
- Timothy P. Hubbard & Justin Svec, 2012. "A Model of Tradeable Capital Tax Permits," Working Papers 1202, College of the Holy Cross, Department of Economics.
- May Elsayyad, 2012. "Bargaining over Tax Information Exchange," Working Papers bargaining_over_tax_infor, Max Planck Institute for Tax Law and Public Finance.