Report NEP-ACC-2016-06-25

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:

• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.
• Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
• Simone Moriconi, 2016. "Taxation, industry integration and production efficiency," DISCE - Working Papers del Dipartimento di Economia e Finanza def043, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
• Michel Magnan & Haiping Wang & Yaqi Shi(Sans nom), 2016. "Fair Value Accounting and the Cost of Debt," CIRANO Working Papers 2016s-32, CIRANO.
• Gromov, Vladimir (Громов, Владимир) & Malinina, Tatiana (Малинина, Татьяна), 2016. "Improving the Russian Tax Legislation on the Taxation of Income from Asset Management [Совершенствование Российского Налогового Законодательства В Части Налогообложения Доходов От Доверительного Уп," Working Papers 3131, Russian Presidential Academy of National Economy and Public Administration.
• Chipurenko, Elena (Чипуренко, Елена) & Lisovskaya, Irina (Лисовская, Ирина) & Trapeznikova, Natalia (Трапезникова, Наталья), 2016. "Improving the Practice of Application of Modern Methods of Accounting and Valuation Models of Objects in the Preparation of Financial Statements of Public Russian Organizations [Совершенствование П," Working Papers 2544, Russian Presidential Academy of National Economy and Public Administration.
• Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
• Korytin, A.V. (Корытин, А.В.) & Shatalova, Svetlana Sergeevna (Шаталова, Светлана Сергеевна), 2016. "Improving the Mechanism of Taxation of Natural Persons Property [Совершенствование Механизма Налогообложения Недвижимости Физических Лиц]," Working Papers 2331, Russian Presidential Academy of National Economy and Public Administration.
• Halim, Asyraf Abdul & Ariff, Muhammad & Masih, A. Mansur M., 2016. "The impact of real estate, inequality and current account imbalances on excessive credit: A cross country analysis," MPRA Paper 72093, University Library of Munich, Germany.
• Weber, Jeremy G. & Wang, Yongsheng & Chomas, Maxwell, 2016. "A Quantitative Description of State-Level Taxation of Oil and Gas Production in the Continental U.S," MPRA Paper 71733, University Library of Munich, Germany.
• Grégoire ROTA-GRAZIOSI, 2016. "Implementing Tax Coordination and Harmonization through Voluntary Commitment," Working Papers 201612, CERDI.
• Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
• Research and Statistics Department, 2016. "Results of Revision to the Flow of Funds Accounts Based on 2008SNA," Bank of Japan Research Papers 16-03-31, Bank of Japan.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," WIDER Working Paper Series 036, World Institute for Development Economic Research (UNU-WIDER).
• Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016. "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).