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Report NEP-ACC-2012-08-23
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:
- Jesus Damian Lopez Manjon & Juan Baños Sanchez-Matamoros, 2012, "Awareness To Accounting And Role Of Accounting At Religious Organisations. The Case Of Brotherhoods Of Seville At The Last Decade Of 16th Century," Working Papers, Universidad Pablo de Olavide, Department of Financial Economics and Accounting (former Department of Business Administration), number 12.02, May.
- Dankó, Zsófia, 2012, "Corporate tax harmonization in the European Union," MPRA Paper, University Library of Munich, Germany, number 40350.
- Mutascu, Mihai, 2012, "Tax revenues under World Religions: a Panel Analysis," MPRA Paper, University Library of Munich, Germany, number 40337, Jul.
- Mireille Chiroleu-Assouline & Mouez Fodha, 2012, "From Regressive Pollution Taxes to Progressive Environmental Tax Reforms," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00719762, Jul.
- Florian Heider & Alexander Ljungqvist, 2012, "As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from Exogenous State Tax Changes," NBER Working Papers, National Bureau of Economic Research, Inc, number 18263, Jul.
- Mutascu, Mihai, 2012, "Influence of clime conditions on tax revenues," MPRA Paper, University Library of Munich, Germany, number 40324, Jun.
- Atsushi Kawamoto, 2012, "An empirical analysis on intergovernmental strategic interaction in tax policy: Evidence from capital taxation in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron238, Jul.
- Richard M. Bird & J. Scott Wilkie, 2012, "Designing Tax Policy: Constraints and Objectives in an Open Economy," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1224, Apr.
- Jorge Martinez-Vazquez & Blanca Moreno-Dodson & VIoleta Vulovic, 2012, "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1225, May.
- James Alm & Asmaa El-Ganainy, 2012, "Value-added Taxation and Consumption," Working Papers, Tulane University, Department of Economics, number 1203, Jul.
- Miao, Zhen & Beghin, John C. & Jensen, Helen H., 2011, "Taxing Sweets: Sweetener Input Tax or Final Consumption Tax?," Staff General Research Papers Archive, Iowa State University, Department of Economics, number 32670, Mar.
- Richard M. Bird, 2012, "The GST/HST: Creating an Integrated Sales Tax in a Federal Country," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1221, Apr.
- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2012, "Income Taxation of U.S. Households: Facts and Parametric Estimates," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9078, Aug.
- James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012, "Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior," Working Papers, Tulane University, Department of Economics, number 1210, Jul.
- James Alm & Keith Finlay, 2012, "Who Benefits from Tax Evasion?," Working Papers, Tulane University, Department of Economics, number 1214, Jul.
- Brad, Anca Maria, 2012, "The impact of tax policy on the welfare state," MPRA Paper, University Library of Munich, Germany, number 40347.
- Teguh Dartanto, 2012, "The 2008 Corporate Income Tax Reform and Its Contribution to Poverty Reduction in Indonesia," Working Papers in Economics and Business, Faculty of Economics and Business, University of Indonesia, number 201203, Apr, revised Apr 2012.
- Carolina Torres & Kirsti Mellbye & Bert Brys, 2012, "Trends in Personal Income Tax and Employee Social Security Contribution Schedules," OECD Taxation Working Papers, OECD Publishing, number 12, Jul, DOI: 10.1787/5k95qw9633vf-en.
- James Alm, 2012, "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers, Tulane University, Department of Economics, number 1213, Jul.
- Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2012, "Can we rely upon fiscal policy estimates in countries with unreported production of 15 per cent (or more) of GDP?," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 1, Mar.
- Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012, "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1222, Apr.
- Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012, "Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus," Working Papers Series 2, ISCTE-IUL, Business Research Unit (BRU-IUL), number 12-01, Jun.
- Item repec:imf:imfwpa:12/180 is not listed on IDEAS anymore
- Noel D., Johnson & Mark, Koyama, 2012, "Standardizing the fiscal state: cabal tax farming as an Intermediate Institution in early-modern England and France," MPRA Paper, University Library of Munich, Germany, number 40403, Jul.