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Report NEP-ACC-2021-08-09
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:
- European Commission, 2021, "Taxation trends in the European Union: 2021 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
- Colonnelli, Emanuele & Lagaras, Spyridon & Ponticelli, Jacopo & Prem, Mounu & Tsoutsoura, Margarita, 2021, "Revealing Corruption: Firm and Worker Level Evidence from Brazil," Working papers, Red Investigadores de Economía, number 83, Aug.
- Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi, 2021, "Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives," OECD Taxation Working Papers, OECD Publishing, number 54, Jul, DOI: 10.1787/ff9a104f-en.
- Item repec:pra:mprapa:108967 is not listed on IDEAS anymore
- Véronique Blum & Pierre-Emmanuel Thérond, 2021, "Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting," Post-Print, HAL, number hal-03283265, Jul.
- Pedro A. Cabra-Acela, 2021, "Rewarding good taxpayers, an effective mechanism?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 19419, Jul.
- Yukihiro NISHIMURA & Jean HINDRIKS, 2021, "Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off: the Compliance Dilemma," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 21-10, Jul.
- Alex Cobham & Javier Garcia-Bernardo & Petr Jansky & Miroslav Palansky, 2021, "Statistical Measurement of Illicit Financial Flows in Sustainable Development Goals: Tax Avoidance by Multinational Corporations," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/24, Jul, revised Jul 2021.
- Rozane Bezerra de Siqueira & Jos'e Ricardo Bezerra Nogueira & Carlos Feitosa Luna, 2021, "A Incid\^encia Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015," Papers, arXiv.org, number 2107.09396, Jul.
- Arik Levinson, 2021, "America’s Regressive Wealth Tax: State and Local Property Taxes," Working Papers, Georgetown University, Department of Economics, number gueconwpa~21-21-18, Jul.
- Valérie Charolles, 2021, "The concept of value in corporate governance: central !," Post-Print, HAL, number hal-03282670, Mar.