Report NEP-ACC-2012-11-17This 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:
- European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
- Patricia Apps & Ray Rees, 2012. "Capital Income Taxation and the Mirrlees Review," CEPR Discussion Papers 675, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Shaikh, Salman, 2012. "Estimating the Federal Direct Tax Buoyancy for Pakistan in Post-1973 Era," MPRA Paper 42498, University Library of Munich, Germany.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies 2012:3, Uppsala University, Department of Economics.
- Mireille Chiroleu-Assouline & Mouez Fodha, 2012. "From Regressive Pollution Taxes to Progressive Environmental Tax Reforms," CEEES Paper Series CE3S-03/12, European University at St. Petersburg, Department of Economics.
- Roberto Machado & José Zuloeta, 2012. "The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America," IDB Publications (Working Papers) 76398, Inter-American Development Bank.
- Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
- Arnaldur Sölvi Kristjánsson & Peter J. Lambert, 2012. "Structural Progression Measures for Dual Income Tax Systems," Working Papers 269, ECINEQ, Society for the Study of Economic Inequality.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.