Report NEP-ACC-2022-10-10

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:

• Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
• Alessandra Celani & Luisa Dressler & Tibor Hanappi, 2022. "Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries," OECD Taxation Working Papers 58, OECD Publishing.
• Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022. "Fiscal consequences of corporate tax avoidance," WIDER Working Paper Series wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
• Rainald Borck & Jun Oshiro & Yasuhiro Sato, 2022. "Property Tax Competition: A Quantitative Assessment," CIRJE F-Series CIRJE-F-1199, CIRJE, Faculty of Economics, University of Tokyo.
• Haufler, Andreas & Schindler, Dirk, 2022. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies," Rationality and Competition Discussion Paper Series 336, CRC TRR 190 Rationality and Competition.
• Andrew Garin & Emilie Jackson & Dmitri Koustas, 2022. "New gig work or changes in reporting?: Understanding self-employment trends in tax data," OECD Social, Employment and Migration Working Papers 278, OECD Publishing.