Report NEP-ACC-2013-04-13This 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:
- Vera Palea, 2012. "Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201211, University of Turin.
- Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," ZEW Discussion Papers 13-010, ZEW - Leibniz Centre for European Economic Research.
- Gaetano Lisi, 2013. "Tax Morale, Tax Compliance and the Optimal Tax Policy," Discussion Papers in Economic Behaviour 0313, University of Valencia, ERI-CES.
- Chisari, Omar & Estache, Antonio & Nicodème, Gaëtan, 2013. "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," CEPR Discussion Papers 9320, C.E.P.R. Discussion Papers.
- Olga Solleder, 2013. "Panel Export Taxes (PET) Dataset: New Data on Export Tax Rates," IHEID Working Papers 07-2013, Economics Section, The Graduate Institute of International Studies.
- Kleven, Henrik & Landais, Camille & Saez, Emmanuel & Schultz, Esben, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," CEPR Discussion Papers 9410, C.E.P.R. Discussion Papers.
- Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Balázs Égert, 2013. "The Efficiency and Equity of the Tax and Transfer System in France," OECD Economics Department Working Papers 1038, OECD Publishing.