Report NEP-ACC-2021-05-10

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:

• Max Gillman, 2020. "Technical Appendix: “Income Tax Evasion: Tax Elasticity, Welfare, and Revenueâ€," Working Papers 1018, University of Missouri-St. Louis, Department of Economics.
• Reck, Daniel & Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers 15851, C.E.P.R. Discussion Papers.
• Javier Ávila-Mahecha, 2021. "SIVAR - simulador para la evaluación del impuesto al valor agregado y sus reformas en Colombia," Investigaciones y Productos CID 19234, Universidad Nacional de Colombia, FCE, CID.
• Wasmer, Etienne & Bonnet, Odran & Chapelle, Guillaume & Trannoy, Alain, 2021. "Land is back, it should be taxed, it can be taxed," CEPR Discussion Papers 15845, C.E.P.R. Discussion Papers.
• Broadberry, Stephen, 2021. "Accounting for the Great Divergence: Recent Findings from Historical National Accounting," CEPR Discussion Papers 15936, C.E.P.R. Discussion Papers.