Report NEP-ACC-2013-08-23

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:

• Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Leibniz Centre for European Economic Research.
• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-044, ZEW - Leibniz Centre for European Economic Research.
• Balazs Egert, 2013. "The Efficiency and Equity of the Tax and Transfer System in France," William Davidson Institute Working Papers Series wp1047, William Davidson Institute at the University of Michigan.
• Petr Jansky, 2013. "Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic," IFS Working Papers W13/20, Institute for Fiscal Studies.
• Kundt, Thorben C. & Misch, Florian & Nerré, Birger, 2013. "Re-assessing the merits of measuring tax evasions through surveys: Evidence from Serbian firms," ZEW Discussion Papers 13-047, ZEW - Leibniz Centre for European Economic Research.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2013. "Keeping up with the Joneses, the Smiths and the Tanakas: Optimal Taxation with Social Comparisons in a Multi-Country Economy," Umeå Economic Studies 862, Umeå University, Department of Economics.