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Report NEP-ACC-2013-06-16
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:
- Swamy, Vighneswara & S, Vijayalakshmi, 2012, "Fair Value Accounting in Banking – Issues in Convergence to IFRS," MPRA Paper, University Library of Munich, Germany, number 47514.
- Zew, 2013, "Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0044, Jan.
- Zew, 2013, "Effective Tax Levels Using the Devereux-Griffith Methodology: 2012 report," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0043, Jan.
- European Commission, 2013, "Taxation trends in the European Union: 2013 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2013, May.
- Antonella Magliocco & Giacomo Ricotti, 2013, "The new framework for the taxation of venture capital in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 167, Jun.
- Copenhagen Economics, 2012, "Taxation of Cross-Border Dividends Payments Within the EU," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0041, Sep.
- Haupt, Alexander & Krieger, Tim, 2013, "The role of mobility in tax and subsidy competition," Discussion Paper Series, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy, number 2013-02.
- Copenhagen Economics, 2013, "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0045, Jan.
- PriceWaterhouseCoopers, 2012, "Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements (Application of Article 263(1) of Directive 2006/112/EC (amended by Direct," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0040, May.
- Russell Thomson, 2013, "The Effectiveness of R&D Tax Credits: Cross-Industry Evidence," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2013n18, May.
- Richard V. Burkhauser & Markus H. Hahn & Roger Wilkins, 2013, "Measuring Top Incomes Using Tax Record Data: A Cautionary Tale from Australia," NBER Working Papers, National Bureau of Economic Research, Inc, number 19121, Jun.
- Philip Armour & Richard V. Burkhauser & Jeff Larrimore, 2013, "Levels and Trends in United States Income and Its Distribution A Crosswalk from Market Income Towards a Comprehensive Haig-Simons Income Approach," NBER Working Papers, National Bureau of Economic Research, Inc, number 19110, Jun.