Report NEP-ACC-2005-08-13

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:

• Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2005. "Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0516, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Vincent Koen & Paul van den Noord, 2005. "Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting," OECD Economics Department Working Papers 417, OECD Publishing.
• Edward L. Maydew & Douglas A. Shackelford, 2005. "The Changing Role of Auditors in Corporate Tax Planning," NBER Working Papers 11504, National Bureau of Economic Research, Inc.
• Loukas Spanos & Demetrios Papoulias, 2005. "Corporate Governance as an instrument of change state owned Corporate Governance as an instrument of change state owned companies: The case of the Hellenic Telecommunications Organization," Finance 0508004, University Library of Munich, Germany.
• Philip Moss, 2005. "Towards Community Ownership of the Tax System: The taxation Ombudsman’s perspective," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
• Stewart Karlinsky, Hughlene Burton†, Cindy Blanthorne, 2005. "Perceptions of Tax Evasion as a Crime," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
• Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2005. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," CESifo Working Paper Series 1478, CESifo.
• Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo.
• T. Biebuyck & Ariane Chapelle & Ariane Szafarz, 2005. "Les leviers de contrôle des actionnaires majoritaires," DULBEA Working Papers in, ULB -- Universite Libre de Bruxelles.
• Lin Mei Tan and John Veal, 2005. "Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
• Carlos F. alves & Victor Mendes, 2005. "Institutional Investor Activism: Does the Portfolio Management Skill Matter?," FEP Working Papers 184, Universidade do Porto, Faculdade de Economia do Porto.
• Sanjit Dhami & Ali al-Nowaihi, 2005. "Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory," Discussion Papers in Economics 05/23, Division of Economics, School of Business, University of Leicester, revised Aug 2006.
• Nolan Sharkey, 2005. "Tax Reform in the China Context: The corporate tax unit & Chinese enterprise," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
• Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered," CESifo Working Paper Series 1476, CESifo.
• Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CREMA Working Paper Series 2005-19, Center for Research in Economics, Management and the Arts (CREMA).
• Ariane Chapelle & Ariane Szafarz, 2005. "Controlling firms through the majority voting rule," DULBEA Working Papers 05-05.RS., ULB -- Universite Libre de Bruxelles.
• Kwang-Yeol Yoo & Alain de Serres, 2004. "Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes," OECD Economics Department Working Papers 406, OECD Publishing.
• Neil Warren, Ann Harding and Rachel Lloyd, 2005. "GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
• Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo.
• Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo.
• Douglas Hibbs & Violeta Piculescu, 2005. "Institutions, Corruption and Tax Evasion in the Unofficial Economy," Public Economics 0508003, University Library of Munich, Germany.
• Item repec:ind:nipfwp:31 is not listed on IDEAS anymore

• Ern Chen Loo and Juan Keng Ho, 2005. "Competency of Malaysian Salaried Individuals in Relation to Tax Compliance under Self Assessment," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
• Liane Turner and Christina Apelt, 2005. "Globalisation, Innovation and Information Sharing in Tax Systems: The Australian experience of the diffusion and adoption of electronic lodgement," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
• John Prebble, 2005. "Trusts and Double Taxation Agreements," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
• Herwig Immervoll & Pascal Marianna & Marco Mira d'Ercole, 2004. "Benefit Coverage Rates and Household Typologies: Scope and Limitations of Tax-Benefit Indicators," OECD Social, Employment and Migration Working Papers 20, OECD Publishing.
• Nils Soguel & Simon Iogna-Prat & Toni Beutler, 2005. "Comparatif des finances cantonales et communales / Comparison of Cantonal and Municipal Finances," Public Economics 0507015, University Library of Munich, Germany, revised 05 Aug 2005.
• Mayer, Colin & Fluck, Zsuzsanna, 2005. "Race to the Top or Bottom? Corporate Governance, Freedom of Reincorporation and Competition in Law," CEPR Discussion Papers 5133, C.E.P.R. Discussion Papers.
• Bernard Paranque & Marcelline Grondin, 2005. "Structure De Financement Et Comportement De Stockage Et D’Accumulation Des Firmes," Microeconomics 0508003, University Library of Munich, Germany.
• Paul Makdissi & Jean-Yves Duclos, 2002. "Socially-Improving Tax Reforms," Cahiers de recherche 02-01, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 2004.
• Petr Hedbávný & Ondrej Schneider & Jan Zápal, 2005. "A Fiscal Rule that has Teeth: A Suggestion for a ‘Fiscal Sustainability Council’ underpinned by the Financial Markets," CESifo Working Paper Series 1499, CESifo.
• Natalie Lee, 2005. "The Effect of the Human Rights Act 1998 on Taxation Policy and Administration," Taxation eJournal of Tax Research , ATAX, University of New South Wales.