Report NEP-ACC-2021-11-22

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:

• Summers, Andrew, 2021. "Ways of taxing wealth: alternatives and interactions," LSE Research Online Documents on Economics 111867, London School of Economics and Political Science, LSE Library.
• Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2021. "Tax evasion, behavioral microsimulation models and flat-rate tax reforms. Analysis for Italy," Working Papers 2021:26, Department of Economics, University of Venice "Ca' Foscari".
• Kim, Jinhwan & Olbert, Marcel, 2021. "How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market," Research Papers 3957, Stanford University, Graduate School of Business.
• Chamberlain, Emma, 2021. "Who should pay a wealth tax? Some design issues," LSE Research Online Documents on Economics 111925, London School of Economics and Political Science, LSE Library.
• Advani, Arun, 2021. "The taxation of capital gains : principles, practice, and directions for reform," The Warwick Economics Research Paper Series (TWERPS) 1379, University of Warwick, Department of Economics.
• Ronald Waiswa & Jesse Lastunen & Gemma Wright & Michael Noble & Joseph Okello Ayo & Milly Isingoma Nalukwago & Tina Kaidu Barugahara & Susan Kavuma & Isaac Arinaitwe & Martin Mwesigye & Wilson Asiimwe, 2021. "An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda," WIDER Working Paper Series wp-2021-163, World Institute for Development Economic Research (UNU-WIDER).
• Wolfram F. Richter, 2021. "Taxing the Residual Profit of Multinational Enterprises: A Critique of Formulaic Apportionment and a Proposal," EconPol Policy Brief 35, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Maria Delgado Coelho, 2021. "Brazil: Tax Expenditure Rationalization Within Broader Tax Reform," IMF Working Papers 2021/240, International Monetary Fund.
• Natalia Levenko & Karsten Staehr, 2021. "Tax compliance in post-transition: You and your friends matter, not the government," Bank of Estonia Working Papers wp2021-7, Bank of Estonia, revised 10 Nov 2021.