Report NEP-ACC-2012-01-03

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:

• Grasl, Maximilian, 2011. "International Financial Reporting Standards and banking regulation: A comeback of the state?," TranState Working Papers 158, University of Bremen, Collaborative Research Center 597: Transformations of the State.
• Ojo, Marianne, 2011. "Harmonising Basel III and the Dodd Frank Act," MPRA Paper 35475, University Library of Munich, Germany.
• Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
• Áron Kiss & Pálma Mosberger, 2011. "The elasticity of taxable income of high earners: Evidence from Hungary," MNB Working Papers 2011/11, Magyar Nemzeti Bank (Central Bank of Hungary).
• Kazuki Hiraga, 2011. "How much can corporate tax reduction contribute to economic recovery, employment and feedback of tax revenue?," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-021, Keio/Kyoto Joint Global COE Program.
• Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés)en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11079, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Gwenola Trotin & Amedeo Piolatto, 2011. "Optimal tax enforcement under prospect theory," Working Papers. Serie AD 2011-24, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
• Slonimczyk, Fabian, 2011. "The effect of taxation on informal employment: evidence from the Russian flat tax reform," MPRA Paper 35404, University Library of Munich, Germany.
• Leibfritz, Willi, 2011. "Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem," Policy Research Working Paper Series 5923, The World Bank.
• Patricia Apps & Ngo Van Long & Ray Rees, 2011. "Optimal Piecewise Linear Income Taxation," CEPR Discussion Papers 655, Centre for Economic Policy Research, Research School of Economics, Australian National University.
• William B. Peterman, 2011. "Determining the motives for a positive optimal tax on capital," Finance and Economics Discussion Series 2011-55, Board of Governors of the Federal Reserve System (U.S.).
• Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
• Mireille Chiroleu-Assouline & Mouez Fodha, 2011. "Environmental Tax and the Distribution of Income among Heterogeneous Workers," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00652900, HAL.
• Torgler, Benno, 2011. "Tax morale, eastern Europe and European enlargement," Policy Research Working Paper Series 5911, The World Bank.
• Johansson, Peter, 2011. "Den politiska moms-debatten i Sverige efter 1990 Ett bidrag till studiet av skattereformers politiska hållbarhet," Arbetsrapport 2011:11, Institute for Futures Studies.
• Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11080, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Bernardo Batiz-Lazo & Masayoshi Noguchi, 2011. "Accounting for dominance and submission: Disciplining building societies with accounting-based regulation, circa 1960," Discussion Paper Series DP2011-34, Research Institute for Economics & Business Administration, Kobe University.
• Mitsuru Katagiri, 2011. "A Macroeconomic Approach to Corporate Capital Structure," IMES Discussion Paper Series 11-E-28, Institute for Monetary and Economic Studies, Bank of Japan.
• Wagle, Swarnim, 2011. "Coordinating tax reforms in the poorest countries : can lost tariffs be recouped ?," Policy Research Working Paper Series 5919, The World Bank.
• Martin Menner, 2011. ""Gesell Tax" and Efficiency of Monetary Exchange," Working Papers. Serie AD 2011-26, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
• Pickhardt, Michael & Seibold, Goetz, 2011. "Income tax evasion dynamics: Evidence from an agent-based econophysics model," CAWM Discussion Papers 53, University of Münster, Münster Center for Economic Policy (MEP).
• Addessi, William & Saltari, Enrico, 2011. "The effect of debt tax benefits on firm investment decisions," MPRA Paper 35436, University Library of Munich, Germany.
• Valeria Costantini & Alessio D'Amato & Chiara Martini & Maria Cristina Tommasino & Edilio Valentini & Mariangela Zoli, 2011. "Taxing international emissions trading," Departmental Working Papers of Economics - University 'Roma Tre' 0143, Department of Economics - University Roma Tre.
• Item repec:ner:carlos:info:hdl:10016/12766 is not listed on IDEAS anymore