Report NEP-ACC-2017-11-05This 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:
- Bridget McNally & Thomas O’Connor & Anne M Garvey, 2017. "Valuation of Defined Benefit Pension Schemes in IAS 19 Employee Benefits – True and Fair?," Economics, Finance and Accounting Department Working Paper Series n287-17.pdf, Department of Economics, Finance and Accounting, National University of Ireland - Maynooth.
- Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2017. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK," CESifo Working Paper Series 6594, CESifo.
- Ruud A. De Mooij & Shafik Hebous, 2017. "Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?," CESifo Working Paper Series 6312, CESifo.
- Mohammed Mardan & Michael Stimmelmayr, 2017. "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series 6368, CESifo.
- Gustav A. Horn & Andrew Watt, 2017. "Wages and Nominal and Real Unit Labour Cost Differentials in EMU," European Economy - Discussion Papers 2015 - 059, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Jean-Charles Bricongne & Lucia Granelli & Susanne Hoffmann, 2017. "Fiscal Measures and Corporate Investment in France," European Economy - Discussion Papers 2015 - 068, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Vidar Christiansen, 2017. "Indirect Taxation of Financial Services," CESifo Working Paper Series 6675, CESifo.
- Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence of aid flows and bilateral double tax agreements," Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168084, Verein für Socialpolitik / German Economic Association.
- Matthias Fahn & Valeria Merlo & Georg Wamser, 2017. "Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence," CESifo Working Paper Series 6562, CESifo.
- David Ingles and Miranda Stewart, 2017. "Reforming Australia's Superannuation Tax System and the Age Pension to Improve Work and Savings Incentives," Asia and the Pacific Policy Studies 201731, Crawford School of Public Policy, The Australian National University.