Report NEP-ACC-2012-05-29This 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:
- McKee, Michael & Siladke, Caleb & Vossler, Christian A., 2011. "Behavioral dynamics of tax compliance under an information services initiative," MPRA Paper 38865, University Library of Munich, Germany.
- Gary Clyde Hufbauer & Martin Vieiro, 2012. "Right Idea, Wrong Direction: Obama’s Corporate Tax Reform Proposals," Policy Briefs PB12-13, Peterson Institute for International Economics.
- Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers halshs-00665054, HAL.
- Vossler, Christian A. & McKee, Michael & Jones, Michael, 2011. "Some effects of tax information services reliability and availability on tax reporting behavior," MPRA Paper 38870, University Library of Munich, Germany.
- Bernard Gauthier & Jonathan Goyette, 2012. "Taxes and bribery: The role of monitoring, bargaining power and red tape," Cahiers de recherche 12-08, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
- Jacques Kibambe Ngoie & Arnold Zellner, 2012. "Evaluation of the Effects of Reduced Personal and Corporate Tax Rates on the Growth Rates of the U.S. Economy," Working Papers 201217, University of Pretoria, Department of Economics.
- Schanz, Sebastian & Schmidt, Günter & Dinh, Hai-Dung & Kersch, Mike, 2012. "Problems in taxation: An optimization approach for loss offset options," arqus Discussion Papers in Quantitative Tax Research 131, arqus - Arbeitskreis Quantitative Steuerlehre.
- Jonathan Goyette, 2012. "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche 12-07, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
- David CASHIN & UNAYAMA Takashi, 2012. "Short-run Distributional Effects of VAT Rate Change: Evidence from a consumption tax rate increase in Japan," Discussion papers 12029, Research Institute of Economy, Trade and Industry (RIETI).