Report NEP-ACC-2024-06-10

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin issued this report. It is usually issued weekly.

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Other reports in NEP-ACC

The following items were announced in this report:

• Andreas Haufler & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Papers 2404.14302, arXiv.org, revised Dec 2024.
• Toshiyuki Uemura, 2024. "Implied Subsidies for Tax Incentives to Increase Wages and Excess Burden in Japan," Discussion Paper Series 271, School of Economics, Kwansei Gakuin University.
• James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2024. "Taxes, Innovation and Productivity," Working Papers 979, Queen Mary University of London, School of Economics and Finance.
• Spencer Bastani & Daniel Waldenström, 2024. "AI, Automation and Taxation," CESifo Working Paper Series 11084, CESifo.
• Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023. "Mapping the global geography of shell companies," Post-Print hal-04563980, HAL.