Report NEP-ACC-2013-01-07

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:

• Vetter, Henrik, 2012. "Indirect taxation of monopolists: A tax on price," Economics Discussion Papers 2012-60, Kiel Institute for the World Economy (IfW Kiel).
• Rebelo, Sérgio & Jaimovich, Nir, 2012. "Non-linear Effects of Taxation on Growth," CEPR Discussion Papers 9261, C.E.P.R. Discussion Papers.
• Christoph Gorgas & Christoph A. Schaltegger, 2012. "The long run effect of taxes on the distribution of top income shares: an empirical investigation," CREMA Working Paper Series 2012-22, Center for Research in Economics, Management and the Arts (CREMA).
• Wasiu Adekunle Are, 2012. "Poverty-Reducing Directions of Indirect Marginal Tax Reforms in Ireland," Working Papers 201230, School of Economics, University College Dublin.
• Schnellenbach, Jan, 2012. "The economics of taxing net wealth: A survey of the issues," Freiburg Discussion Papers on Constitutional Economics 12/5, Walter Eucken Institut e.V..
• Thöne, Michael, 2012. "18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 12-4, University of Cologne, FiFo Institute for Public Economics.
• Normann Lorenz & Dominik Sachs, 2012. "Optimal Participation Taxes and Efficient Transfer Phase-Out," Working Paper Series of the Department of Economics, University of Konstanz 2012-37, Department of Economics, University of Konstanz.
• Mazen Kebewar, 2012. "The effect of debt on corporate profitability : Evidence from French service sector," Working Papers halshs-00766758, HAL.
• Stefana Maria Dima & Chiara Saccon, 2012. "Financial Reporting for Joint ventures and Capital Markets Reactions," Working Papers 23, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
• Mazen Kebewar, 2012. "La structure du capital et la profitabilit\'e: Le cas des entreprises industrielles fran\c{c}aises," Papers 1212.6795, arXiv.org.
• Andrea Taddei, 2012. "The tax shift from labor to consumption in Italy: a fiscal microsimulation analysis using EUROMOD," DEP - series of economic working papers 9/2012, University of Genoa, Research Doctorate in Public Economics.
• Clara Severinson & Juan Yermo, 2012. "The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing: Implications for Insurers and Pension Funds," OECD Working Papers on Finance, Insurance and Private Pensions 30, OECD Publishing.
• Kakarot-Handtke, Egmont, 2012. "The common error of common sense: an essential rectification of the accounting approach," MPRA Paper 43196, University Library of Munich, Germany.
• Marco Cagetti & Elizabeth Ball Holmquist & Lisa Lynn & Susan Hume McIntosh & David Wasshausen, 2012. "The integrated macroeconomic accounts of the United States," Finance and Economics Discussion Series 2012-81, Board of Governors of the Federal Reserve System (U.S.).
• Das, Debasish Kumar, 2012. "Determinants of current account imbalances in the global economy: A dynamic panel analysis," MPRA Paper 42419, University Library of Munich, Germany.