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Report NEP-ACC-2025-01-06
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:
- Manthos D. Delis & Emilios C. Galariotis & Maria Iosifidi & Steven Ongena, 2024, "Corporate Taxes and Entrepreneurs’ Income: A Credit Channel," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 24-81, Sep.
- Kangasharju, Aki, 2024, "Corporate Tax Rate Reduction Is More Beneficial Than You Think," ETLA Brief, The Research Institute of the Finnish Economy, number 151, Dec.
- Bruehne, Alissa & Jacob, Martin & Schütt, Harm, 2025, "Technological changes and countries’ tax policy design: Evidence from anti-tax avoidance rules," Other publications TiSEM, Tilburg University, School of Economics and Management, number 748e1c3d-7b53-447d-9637-5.
- Hayato Kato & Andreas Haufler, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 516, Dec.
- Ana Maria Santacreu & Ashley Stewart, 2024, "The Puzzle of Multinationals’ Profits: Why Tax Havens Yield Higher Returns," On the Economy, Federal Reserve Bank of St. Louis, number 99189, Nov.
- Poloni, Paolo, 2024, "The evolution of the supervisory reporting framework for the EU banking sector," Occasional Paper Series, European Central Bank, number 363, Dec.
- Koutchade, Obafémi Philippe & Carpentier, Alain & Féménia, Fabienne, 2024, "Variable Inputs Allocation among Crops: A Time-Varying Random Parameters Approach," Working Papers, Institut National de la recherche Agronomique (INRA), Departement Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2), number 348476, Dec, DOI: 10.22004/ag.econ.348476.