Report NEP-ACC-2020-11-16

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:

• Roxan, Ian, 2020. "Is VAT also a corporate tax? Untangling tax burdens and benefits for companies," LSE Research Online Documents on Economics 102723, London School of Economics and Political Science, LSE Library.
• European Commission, 2020. "Taxation trends in the European Union: 2020 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.
• Balluchi, Federica & Furlotti, Katia & Torelli, Riccardo, 2020. "Italy Towards Mandatory Sustainability Reporting. Voluntary Corporate Social Responsibility Disclosure of Italian Companies and Legislative Decree 254/2016 Statements. A Quantitative Analysis of the L," OSF Preprints 9agvf, Center for Open Science.
• Alinaghi, Nazila & Creedy, John & Gemmell, Norman, 2020. "Designing Direct Tax Reforms: Alternative Approaches," Working Paper Series 9338, Victoria University of Wellington, Chair in Public Finance.
• Isabelle Justo & Julien Hartley & Fidel Picos & Sara Riscado, 2019. "Mortgage Tax Reforms in Sweden: Scope for a Double Dividend?," European Economy - Economic Briefs 049, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Jan Motl & Pavel Kord'ik, 2020. "Fast and exact audit scheduling optimization," Papers 2011.02776, arXiv.org, revised Sep 2021.