Report NEP-ACC-2013-06-16

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:

• Swamy, Vighneswara & S, Vijayalakshmi, 2012. "Fair Value Accounting in Banking – Issues in Convergence to IFRS," MPRA Paper 47514, University Library of Munich, Germany.
• Zew, 2013. "Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology," Taxation Studies 0044, Directorate General Taxation and Customs Union, European Commission.
• Zew, 2013. "Effective Tax Levels Using the Devereux-Griffith Methodology: 2012 report," Taxation Studies 0043, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
• Antonella Magliocco & Giacomo Ricotti, 2013. "The new framework for the taxation of venture capital in Italy," Questioni di Economia e Finanza (Occasional Papers) 167, Bank of Italy, Economic Research and International Relations Area.
• Copenhagen Economics, 2012. "Taxation of Cross-Border Dividends Payments Within the EU," Taxation Studies 0041, Directorate General Taxation and Customs Union, European Commission.
• Haupt, Alexander & Krieger, Tim, 2013. "The role of mobility in tax and subsidy competition," Discussion Paper Series 2013-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
• Copenhagen Economics, 2013. "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies 0045, Directorate General Taxation and Customs Union, European Commission.
• PriceWaterhouseCoopers, 2012. "Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements (Application of Article 263(1) of Directive 2006/112/EC (amended by Direct," Taxation Studies 0040, Directorate General Taxation and Customs Union, European Commission.
• Russell Thomson, 2013. "The Effectiveness of R&D Tax Credits: Cross-Industry Evidence," Melbourne Institute Working Paper Series wp2013n18, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
• Richard V. Burkhauser & Markus H. Hahn & Roger Wilkins, 2013. "Measuring Top Incomes Using Tax Record Data: A Cautionary Tale from Australia," NBER Working Papers 19121, National Bureau of Economic Research, Inc.
• Philip Armour & Richard V. Burkhauser & Jeff Larrimore, 2013. "Levels and Trends in United States Income and Its Distribution A Crosswalk from Market Income Towards a Comprehensive Haig-Simons Income Approach," NBER Working Papers 19110, National Bureau of Economic Research, Inc.