Report NEP-ACC-2021-09-13

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:

• OKAMURO, Hiroyuki & SAKUMA, Yohei, 2021. "The Effects of R&D Tax Incentive Reform on R&D Expenditures: The Case of 2009 Reform in Japan," TDB-CAREE Discussion Paper Series E-2021-04, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University.
• Ortmann, Regina & Simons, Dirk & Voeller, Dennis, 2021. "Real effects of an international tax reform for MNEs," arqus Discussion Papers in Quantitative Tax Research 265, arqus - Arbeitskreis Quantitative Steuerlehre.
• Jose Ricardo Bezerra Nogueira, 2021. "Nota Sobre Algumas Interpretacoes da Teoria de Tributacao Otima," Papers 2109.00297, arXiv.org, revised Sep 2021.
• Item repec:hal:cepnwp:hal-03332318 is not listed on IDEAS anymore

• Charles Cadestin & Alexander Jaax & Sébastien Miroudot & Carmen Zürcher, 2021. "Multinational enterprises and intangible capital," OECD Science, Technology and Industry Policy Papers 118, OECD Publishing.