Report NEP-ACC-2010-05-02

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:

• Dobrin, Marinica, 2010. "Specific Accounting Records for General Insurance in Conditions of the Harmonizing Romanian Legislation with International Accounting and Financial Reporting," Papers 2010/59, Osterreichish-Rumanischer Akademischer Verein.
• Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 28, Directorate General Taxation and Customs Union, European Commission.
• Zew, 2010. "Effective levels of company taxation within an enlarged EU," Taxation Studies 0030, Directorate General Taxation and Customs Union, European Commission.
• Robert S. Chirinko & Daniel J. Wilson, 2010. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S.States," Working Papers 2010/2, Institut d'Economia de Barcelona (IEB).
• Heinemann, Friedrich & Kocher, Martin G., 2010. "Tax compliance under tax regime changes," ZEW Discussion Papers 10-020, ZEW - Leibniz Centre for European Economic Research.
• Reckon, 2009. "Study to quantify and analyse the VAT gap in the EU-25 Member States," Taxation Studies 0029, Directorate General Taxation and Customs Union, European Commission.
• Jordi Jofre-Monseny, 2010. "Is agglomeration taxable?," Working Papers 2010/15, Institut d'Economia de Barcelona (IEB).
• Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo, 2010. "Should tax bases overlap in a federation with lobbying?," Working Papers 2010/8, Institut d'Economia de Barcelona (IEB).
• S. M. Ali Abbas & Kenji Moriyama & Abdul Naseer, 2010. "Fiscal Adjustment in Sudan Size, Speed, and Composition," IMF Working Papers 10/79, International Monetary Fund.
• European Commission, 2010. "Innovative Financing at a Global Level," Taxation Studies 0031, Directorate General Taxation and Customs Union, European Commission.
• Cemile Sancak & Jing Xing & Ricardo Velloso, 2010. "Tax Revenue Response to the Business Cycle," IMF Working Papers 10/71, International Monetary Fund.
• Martin Halla, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," Economics working papers 2010-06, Department of Economics, Johannes Kepler University Linz, Austria.
• John Creedy, 2010. "Reflections on the Tax Working Group Report," Department of Economics - Working Papers Series 1095, The University of Melbourne.
• Stephen Calabrese & Dennis Epple, 2010. "On the political economy of tax limits," Working Papers 2010/14, Institut d'Economia de Barcelona (IEB).
• Dobrin, Marinica, 2010. "Role of financial statements as management tools to companies that use and exploit natural resources," Papers 2010/55, Osterreichish-Rumanischer Akademischer Verein.
• Johannes Voget, 2010. "Headquarter Relocations and International Taxation," Working Papers 1008, Oxford University Centre for Business Taxation.
• Ana Maria Bandeira & Óscar Afonso, 2010. "Value of intangibles arising from R&D activities," FEP Working Papers 372, Universidade do Porto, Faculdade de Economia do Porto.
• Heinemann, Friedrich & Hennighausen, Tanja, 2010. "Don't tax me? Determinants of individual attitudes toward progressive taxation," ZEW Discussion Papers 10-017, ZEW - Leibniz Centre for European Economic Research.
• Hansson , Åsa & Olofsdotter, Karin, 2010. "Tax differences and foreign direct investment in the EU27," Working Papers 2010:3, Lund University, Department of Economics.
• Nazim Belhocine, 2010. "The Embodiment of Intangible Investment Goods; a Q-Theory Approach," IMF Working Papers 10/86, International Monetary Fund.