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Report NEP-ACC-2018-12-17
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:
- Robles, María Guadalupe, 2018, "Tax planning in multinational corporations after the discussions referred to immorality of base erosion and profit shifting (BEPS): With focus on Starbucks Corporation," UASM Discussion Paper Series, University of Applied Sciences Mainz, number 7/2018.
- Thomas Schwab & Maximilian Todtenhaupt, 2017, "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," Working Papers, Institut d'Economia de Barcelona (IEB), number 2017/15.
- Robin Boadway & Pierre Pestieau, 2018, "The tenuous case for an annual wealth tax," Working Papers, Institut d'Economia de Barcelona (IEB), number 2018/01.
- Ozili, Peterson K, 2019, "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper, University Library of Munich, Germany, number 90273, Jan.
- Eric Bond & Thomas A. Gresik, 2018, "Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing," CESifo Working Paper Series, CESifo, number 7320.
- David R. Agrawal & Mohammed Mardan, 2018, "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series, CESifo, number 7365.
- Fatica, Serena & Heynderickx, Wouter & Pagano, Andrea, 2018, "Banks, debt and risk: assessing the spillovers of corporate taxes," JRC Working Papers in Economics and Finance, Joint Research Centre, European Commission, number 2018-09, Nov.
- Nicodeme Gaetan & Caiumi Antonella & Majewski Ina, 2018, "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 74, Dec.
- Bermpei, Theodora & Kalyvas, Antonios Nikolaos, 2018, "Does tax enforcement matter for the cost of bank loans? Evidence from the United States," Essex Finance Centre Working Papers, University of Essex, Essex Business School, number 23582, Dec.
- Gianmarco Daniele & Francisco Cavalcanti & Sergio Galletta, 2018, "Popularity shocks and political selection," Working Papers, Institut d'Economia de Barcelona (IEB), number 2018/04.
- Keuschnigg, Christian & Egger, Peter & ,, 2018, "Heterogeneous Tax Sensitivity of Firm-level Investments," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13341, Nov.