Report NEP-ACC-2012-07-14This 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:
- Spengel, Christoph & Ortmann-Babel, Martina & Zinn, Benedikt & Matenaer, Sebastian, 2012. "A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB," ZEW Discussion Papers 12-039, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Mark Hallerberg, 2012. "Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis," Research Department Publications 4777, Inter-American Development Bank, Research Department.
- Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Jarkko Harju, 2012. "Voluntary pension savings and tax incentives: Evidence from Finland," Working Papers 33, Government Institute for Economic Research Finland (VATT).
- Alexandre Laurin, 2012. "Ontario's Tax on the Rich: Grasping at Straw Men," e-briefs 135, C.D. Howe Institute.
- Teresa Ter-Minassian, 2012. "Reform Priorities for Sub-national Revenues in Brazil," Research Department Publications 4772, Inter-American Development Bank, Research Department.
- Daniel le Maire & Bertel Schjerningo, 2012. "Tax Bunching, Income Shifting and Self-employment," EPRU Working Paper Series 2012-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," IMFG Papers 06, University of Toronto, Institute on Municipal Finance and Governance.
- Ratto, Marisa & Thomas, Richard & Ulph, David, 2013. "The indirect effects of auditing taxpayers," Economics Papers from University Paris Dauphine 123456789/4728, Paris Dauphine University.