Report NEP-ACC-2018-07-16

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin issued this report. It is usually issued weekly.

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Other reports in NEP-ACC

The following items were announced in this report:

• Luisa Dressler & Tibor Hanappi & Kurt van Dender, 2018. "Unintended technology-bias in corporate income taxation: The case of electricity generation in the low-carbon transition," OECD Taxation Working Papers 37, OECD Publishing.
• Ola Hammarlid & Marta Leniec, 2018. "Credit Value Adjustment for Counterparties with Illiquid CDS," Papers 1806.07667, arXiv.org.
• Matthew D. Rablen & Matthew Gould, 2018. "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers W18/07, Institute for Fiscal Studies.
• Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
• Emmanuelle Modica & Sabine Laudage & Michelle Harding, 2018. "Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries," OECD Taxation Working Papers 36, OECD Publishing.