Report NEP-ACC-2018-01-01

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:

• Nieminen, Mika & Heimonen, Kari & Tohmo, Timo, 2017. "Current accounts and coordination of wage bargaining," BOFIT Discussion Papers 20/2017, Bank of Finland, Institute for Economies in Transition.
• Montmartin, B. & Herrera, M. & Massard, N., 2017. "R&D policy regimes in France: New evidence from spatio-temporal analysis," Working Papers 2017-06, Grenoble Applied Economics Laboratory (GAEL).
• European Commission, 2017. "Tax Policies in the European Union: 2017 Survey," Taxation Survey 2017, Directorate General Taxation and Customs Union, European Commission.
• Grzegorz Poniatowski & dr. Jaros³aw Neneman & Tomasz Michalik, 2016. "VAT non-compliance in Poland under scrutiny (Problem nieœci¹galnoœci VAT w Polsce pod lup¹)," mBank - CASE Seminar Proceedings 0142, CASE-Center for Social and Economic Research.
• Tomasz Michalik, 2017. "How the European Commission and European countries fight VAT fraud," mBank - CASE Seminar Proceedings 0147, CASE-Center for Social and Economic Research.
• Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017. "Tax avoidance and optimal income tax enforcement," IFS Working Papers W17/08, Institute for Fiscal Studies.
• Elías Albagli & Alejandra Chovar & Emiliano Luttini & Carlos Madeira & Alberto Naudon & Matías Tapia, 2017. "Labor Market Flows: Evidence from Chile Using Micro Data from Administrative Tax Records," Working Papers Central Bank of Chile 812, Central Bank of Chile.
• Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017. "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers 1447, OECD Publishing.
• Creedy, John & Gemmell, Norman, 2017. "Effective Tax Rates and the User Cost of Capital when Interest Rates are Low," Working Paper Series 6768, Victoria University of Wellington, Chair in Public Finance.
• International Monetary Fund, 2017. "Malawi; Technical Assistance Report-Strengthening Fundamental Controls and Reporting," IMF Staff Country Reports 17/332, International Monetary Fund.
• Miroudot, Sébastien & Ye, Ming, 2017. "Decomposition of Value-Added in Gross Exports:Unresolved Issues and Possible Solutions," MPRA Paper 83273, University Library of Munich, Germany.
• Anna Maria C. Menichini & Peter J. Simmons, 2017. "Efficient audits by pooling projects," Discussion Papers 17/19, Department of Economics, University of York.
• Farquet, Christophe & Leimgruber, Matthieu, 2016. "Explaining the failure of international tax regulations throughout the 20th century. Offshore Markets, Swiss Tax Haven's Diplomacy and Fiscal Debates in International Organizations, From the League of," Working Papers unige:88348, University of Geneva, Paul Bairoch Institute of Economic History.
• Lorenz, Johannes, 2017. "Population dynamics of tax avoidance with crowding effects," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe V-76-17, University of Passau, Faculty of Business and Economics.
• Yves Crozet, 2016. "Introducing competition in the European rail sector. Insights for a holistic regulatory assessment," Post-Print halshs-01397691, HAL.