Report NEP-ACC-2020-10-12This 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:
- Matthias Kasper & James Alm, 2020. "Audits, Audit Effectiveness, and Post-audit Tax Compliance," Working Papers 2010, Tulane University, Department of Economics.
- Dhammika Dharmapala, 2020. "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," CESifo Working Paper Series 8534, CESifo.
- James Alm & Ali Enami & Michael McKee, 2020. "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Working Papers 2007, Tulane University, Department of Economics.
- Shafik Hebous, 2020. "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," CESifo Working Paper Series 8568, CESifo.
- Ali Alsamawi & Charles Cadestin & Alexander Jaax & Joaquim Guilhoto & Sébastien Miroudot & Carmen Zürcher, 2020. "Returns to intangible capital in global value chains: New evidence on trends and policy determinants," OECD Trade Policy Papers 240, OECD Publishing.
- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.