Report NEP-ACC-2024-12-30

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.

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Other reports in NEP-ACC

The following items were announced in this report:

• Luisito Bertinelli & Arnaud Bourgain & Seydi Ababacar Dieng, 2024, "Corporate taxation in Senegal: Reform and tax avoidance," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 24-10.
• Serge Agbodjo & Konan Anderson Seny Kan, 2024, "Toward a consciencism of accounting research on the African continent: A review of the international literature
  [Pour un consciencisme de la recherche comptable sur le continent africain : un état des lieux de la littérature internationale]," Grenoble Ecole de Management (Post-Print), HAL, number halshs-04830453, Oct, DOI: 10.3917/cca.303.0053.
• Alessandro Turrini & Julien Guigue & Áron Kiss & Alexander Leodolter & Kristine Van Herck & Frank Neher & Chrysa Leventi & Andrea Papini & Fidel Picos & Mattia Ricci & Federica Lanterna, 2024, "Tax Expenditures in the EU: Recent Trends and New Policy Challenges," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 212, Oct.
• James R. Hines Jr., 2024, "Evaluating Minimum Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33140, Nov.
• Junttila, Juho & Koivisto, Aliisa & Nivala, Annika, 2024, "Improving VAT Compliance by Switching Who Remits the Tax: Evidence from Construction Firms," Working Papers, VATT Institute for Economic Research, number 170.
• Łuczywek, Beata & Lippold, Kye & Betts, Julian & Berman, Eli, 2024, "Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach," University of California at San Diego, Economics Working Paper Series, Department of Economics, UC San Diego, number qt1dh1n103, Jan.