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Report NEP-ACC-2023-05-08
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:
- Toshiyuki Uemura, 2023, "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms:Analysis of Financing Neutrality Using a Forward-Looking Model," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 248, Apr.
- Kimberly A. Clausing, 2023, "The international tax agreement of 2021: Why it's needed, what it does, and what comes next?," Policy Briefs, Peterson Institute for International Economics, number PB23-4, Apr.
- Silvia Appelt & Ana Cinta González Cabral & Tibor Hanappi & Fernando Galindo-Rueda & Pierce O’Reilly, 2023, "Cost and uptake of income-based tax incentives for R&D and innovation," OECD Science, Technology and Industry Working Papers, OECD Publishing, number 2023/03, Apr, DOI: 10.1787/4f531faf-en.
- Hou, Kewei & Qiao, Fang & Zhang, Xiaoyan, 2023, "Finding Anomalies in China," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2023-02, Jan.
- Whelan, Karl, 2023, "US Taxation of Gambling Winnings and Incentives to Bet," MPRA Paper, University Library of Munich, Germany, number 116922, Feb.
- Henry Penikas, 2022, "Model Risk for Acceptable, but Imperfect, Discrimination and Calibration in Basel PD and LGD Models," Bank of Russia Working Paper Series, Bank of Russia, number wps92, Apr.
- Ana Cinta González Cabral & Pierce O’Reilly & Silvia Appelt & Fernando Galindo-Rueda & Tibor Hanappi, 2023, "Design features of income-based tax incentives for R&D and innovation," OECD Taxation Working Papers, OECD Publishing, number 60, Apr, DOI: 10.1787/a5346119-en.