Report NEP-ACC-2012-01-03

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Bernardo Batiz-Lazo issued this report. It is usually issued weekly.

Subscribe to this report: email, RSS, or Mastodon, or Bluesky.

Other reports in NEP-ACC

The following items were announced in this report:

• Grasl, Maximilian, 2011, "International Financial Reporting Standards and banking regulation: A comeback of the state?," TranState Working Papers, University of Bremen, Collaborative Research Center 597: Transformations of the State, number 158.
• Ojo, Marianne, 2011, "Harmonising Basel III and the Dodd Frank Act," MPRA Paper, University Library of Munich, Germany, number 35475, Dec.
• Doris Prammer, 2011, "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 29, Dec.
• Áron Kiss & Pálma Mosberger, 2011, "The elasticity of taxable income of high earners: Evidence from Hungary," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2011/11.
• Kazuki Hiraga, 2011, "How much can corporate tax reduction contribute to economic recovery, employment and feedback of tax revenue?," Keio/Kyoto Joint Global COE Discussion Paper Series, Keio/Kyoto Joint Global COE Program, number 2011-021, Nov.
• Nicolas Chatelais, 2011, "Elasticité des bases fiscales (composées des profits des sociétés)en Europe," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11079, Dec.
• Gwenola Trotin & Amedeo Piolatto, 2011, "Optimal tax enforcement under prospect theory," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2011-24, Dec.
• Slonimczyk, Fabian, 2011, "The effect of taxation on informal employment: evidence from the Russian flat tax reform," MPRA Paper, University Library of Munich, Germany, number 35404.
• Leibfritz, Willi, 2011, "Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem," Policy Research Working Paper Series, The World Bank, number 5923, Dec.
• Patricia Apps & Ngo Van Long & Ray Rees, 2011, "Optimal Piecewise Linear Income Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 655, Dec.
• William B. Peterman, 2011, "Determining the motives for a positive optimal tax on capital," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2011-55.
• Torgler, Benno, 2011, "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series, The World Bank, number 5922, Dec.
• Mireille Chiroleu-Assouline & Mouez Fodha, 2011, "Environmental Tax and the Distribution of Income among Heterogeneous Workers," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-00652900, Nov, DOI: 10.2307/41615494.
• Torgler, Benno, 2011, "Tax morale, eastern Europe and European enlargement," Policy Research Working Paper Series, The World Bank, number 5911, Dec.
• Johansson, Peter, 2011, "Den politiska moms-debatten i Sverige efter 1990 Ett bidrag till studiet av skattereformers politiska hållbarhet," Arbetsrapport, Institute for Futures Studies, number 2011:11, Dec.
• Nicolas Chatelais, 2011, "Comportements stratégiques fiscaux des petits pays en Europe," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11080, Dec.
• Bernardo Batiz-Lazo & Masayoshi Noguchi, 2011, "Accounting for dominance and submission: Disciplining building societies with accounting-based regulation, circa 1960," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2011-34, Dec.
• Mitsuru Katagiri, 2011, "A Macroeconomic Approach to Corporate Capital Structure," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 11-E-28, Dec.
• Wagle, Swarnim, 2011, "Coordinating tax reforms in the poorest countries : can lost tariffs be recouped ?," Policy Research Working Paper Series, The World Bank, number 5919, Dec.
• Martin Menner, 2011, ""Gesell Tax" and Efficiency of Monetary Exchange," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2011-26, Dec.
• Pickhardt, Michael & Seibold, Goetz, 2011, "Income tax evasion dynamics: Evidence from an agent-based econophysics model," CAWM Discussion Papers, University of Münster, Münster Center for Economic Policy (MEP), number 53.
• Addessi, William & Saltari, Enrico, 2011, "The effect of debt tax benefits on firm investment decisions," MPRA Paper, University Library of Munich, Germany, number 35436, Dec.
• Valeria Costantini & Alessio D'Amato & Chiara Martini & Maria Cristina Tommasino & Edilio Valentini & Mariangela Zoli, 2011, "Taxing international emissions trading," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0143, Dec.
• Item repec:ner:carlos:info:hdl:10016/12766 is not listed on IDEAS anymore

Report NEP-ACC-2012-01-03

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Bernardo Batiz-Lazo issued this report. It is usually issued weekly.

Subscribe to this report: email, RSS, or Mastodon, or Bluesky.

Other reports in NEP-ACC

The following items were announced in this report: