Report NEP-ACC-2008-06-27This 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:
- Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008.
- J. Christiaens & J. Rommel & A. Barton & P. Everaert, 2008. "Should All Capital Goods of Governments be Recognised as Assets in Financial Accounting?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 08/505, Ghent University, Faculty of Economics and Business Administration.
- Sharon Katz, 2008. "Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors," NBER Working Papers 14085, National Bureau of Economic Research, Inc.
- Maria Elena Bontempi & Jacques Mairesse, 2008. "Intangible Capital and Productivity: An Exploration on a Panel of Italian Manufacturing Firms," NBER Working Papers 14108, National Bureau of Economic Research, Inc.
- Robin Boadway & Motohiro Sato, 2008. "Optimal Tax Design and Enforcement with an Informal Sector," Working Papers 1168, Queen's University, Department of Economics.
- Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics 4450, University of Munich, Department of Economics.
- Curtis Carlson & Gilbert E. Metcalf, 2008. "Energy Tax Incentives and the Alternative Minimum Tax," NBER Working Papers 14110, National Bureau of Economic Research, Inc.