Report NEP-ACC-2019-04-22This 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:
- Olbert, Marcel & Spengel, Christoph, 2019. "Taxation in the digital economy: Recent policy developments and the question of value creation," ZEW Discussion Papers 19-010, ZEW - Leibniz Centre for European Economic Research.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," NBER Working Papers 25745, National Bureau of Economic Research, Inc.
- Li, Ye, 2019. "Fragile New Economy: The Rise of Intangible Capital and Financial Instability," Working Paper Series 2018-19, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- Gugl, Elisabeth & Zodrow, George R., 2019. "Tax Competition and the Efficiency of â€œBenefit-Relatedâ€ Business Taxes," Working Papers 19-006, Rice University, Department of Economics.
- Wheelock, David C. & Wilson, Paul W., 2019. "Off-Balance Sheet Activities, Inefficiency and Market Power of U.S. Banks," Working Papers 2019-12, Federal Reserve Bank of St. Louis.