Report NEP-ACC-2013-03-16This 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:
- Makarova, Oksana, 2013.
"Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва
[Organization of Small Business Accounting]," MPRA Paper 45015, University Library of Munich, Germany.
- Wrede, Matthias, 2013. "Rational choice of itemized deductions," IWQW Discussion Paper Series 01/2013, Friedrich-Alexander-Universität Erlangen-Nürnberg, Institut für Wirtschaftspolitik und Quantitative Wirtschaftsforschung (IWQW).
- Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2013. "Are financial advisors useful? Evidence from tax-motivated mutual fund flows," CFR Working Papers 12-09 [rev.], University of Cologne, Centre for Financial Research (CFR).
- Jara Tamayo, Holguer Xavier & Sutherland, Holly, 2013. "Baseline results from the new EU27 EUROMOD (2007-2010)," EUROMOD Working Papers EM3/13, EUROMOD at the Institute for Social and Economic Research.
- Dominique Paturot & Kirsti Mellbye & Bert Brys, 2013. "Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries," OECD Taxation Working Papers 15, OECD Publishing.
- Stenkula, Mikael, 2013. "Taxation of Goods and Services from 1862 to 2010," Working Paper Series 956, Research Institute of Industrial Economics.
- Walid Oueslati, 2013. "Short and Long-term Effects of Environmental Tax Reform," Working Papers 2013.09, Fondazione Eni Enrico Mattei.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
- Emmanuel Saez & Stefanie Stantcheva, 2013. "Generalized Social Marginal Welfare Weights for Optimal Tax Theory," NBER Working Papers 18835, National Bureau of Economic Research, Inc.
- Matthias Uhl, 2013. "A History of Tax Legislation in the Federal Republic of Germany," MAGKS Papers on Economics 201311, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).