Report NEP-ACC-2021-08-09

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:

• European Commission, 2021. "Taxation trends in the European Union: 2021 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.
• Colonnelli, Emanuele & Lagaras, Spyridon & Ponticelli, Jacopo & Prem, Mounu & Tsoutsoura, Margarita, 2021. "Revealing Corruption: Firm and Worker Level Evidence from Brazil," Working papers 83, Red Investigadores de Economía.
• Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi, 2021. "Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives," OECD Taxation Working Papers 54, OECD Publishing.
• Yadav, Sandeep & Srivastava, Jagriti, 2021. "CSR, audit quality and firm performance during COVID-19: an organizational legitimacy perspective," MPRA Paper 108967, University Library of Munich, Germany.
• Véronique Blum & Pierre-Emmanuel Thérond, 2021. "Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting," Post-Print hal-03283265, HAL.
• Pedro A. Cabra-Acela, 2021. "Rewarding good taxpayers, an effective mechanism?," Documentos CEDE 19419, Universidad de los Andes, Facultad de Economía, CEDE.
• Yukihiro NISHIMURA & Jean HINDRIKS, 2021. "Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off: the Compliance Dilemma," Discussion Papers in Economics and Business 21-10, Osaka University, Graduate School of Economics.
• Alex Cobham & Javier Garcia-Bernardo & Petr Jansky & Miroslav Palansky, 2021. "Statistical Measurement of Illicit Financial Flows in Sustainable Development Goals: Tax Avoidance by Multinational Corporations," Working Papers IES 2021/24, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jul 2021.
• Rozane Bezerra de Siqueira & Jos'e Ricardo Bezerra Nogueira & Carlos Feitosa Luna, 2021. "A Incid\^encia Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015," Papers 2107.09396, arXiv.org.
• Arik Levinson, 2021. "America’s Regressive Wealth Tax: State and Local Property Taxes," Working Papers gueconwpa~21-21-18, Georgetown University, Department of Economics.
• Valérie Charolles, 2021. "The concept of value in corporate governance: central !," Post-Print hal-03282670, HAL.