Report NEP-ACC-2017-11-12This 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:
- Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo Group Munich.
- António Afonso & Florence Huart & João Tovar Jalles & Piotr Stanek, 2017. "Assessing the Sustainability of External Imbalances in the European Union," Working Papers REM 2017/01, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Robert D. Cairns & Stellio Del Campo & Vincent Martinet, 2017. "Sustainability of an Economy Relying on Two Reproducible Assets," CESifo Working Paper Series 6314, CESifo Group Munich.
- Simeon Djankov, 2017. "United States Is Outlier in Tax Trends in Advanced and Large Emerging Economies," Policy Briefs PB17-29, Peterson Institute for International Economics.
- Nobuyoshi Yamori & Koji Yoneda, 2017. "How Do Accounting and Legal Experts View the Role of Regional Financial Institutions in Supporting SMEs? -Based on a 2016 Questionnaire Study of Accounting and Legal Experts-," Discussion Paper Series DP2017-28, Research Institute for Economics & Business Administration, Kobe University.
- Gohar S. Sedrakyan, 2017. "The Effects of Presumptive Methods of Taxation on Revenue Mobilization in the Value Added Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Kevin Spiritus & Robin Boadway, 2017. "The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance," CESifo Working Paper Series 6297, CESifo Group Munich.
- von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Benzoni, Luca & Goldstein, Robert S., 2015. "Estimating the Tax and Credit-Event Risk Components of Credit Spreads," Working Paper Series WP-2017-17, Federal Reserve Bank of Chicago, revised 07 Nov 2017.
- Felix Bierbrauer & Pierre C. Boyer, 2017. "Politically Feasible Reforms of Non-Linear Tax Systems," CESifo Working Paper Series 6573, CESifo Group Munich.
- Guschanski, Alexander & Stockhammer, Engelbert, 2017. "Are current accounts driven by competitiveness or asset prices? A synthetic model and an empirical test," Greenwich Papers in Political Economy 17935, University of Greenwich, Greenwich Political Economy Research Centre.
- Zhao, Bo & Wang, Wen, 2017. "Transparency in state debt disclosure," Working Papers 17-10, Federal Reserve Bank of Boston.
- Luigi Bernardi, 2017. "Trump's tax reform plan: a short overview," Working papers 65, Società Italiana di Economia Pubblica.
- Choi, Jung Ho, 2017. "Accrual Accounting and Resource Allocation: A General Equilibrium Analysis," Research Papers 3553, Stanford University, Graduate School of Business.