Report NEP-ACC-2022-11-28

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:

• Paloma Péligry & Xavier Ragot, 2022. "Evolution of fiscal systems: Convergence or divergence?," SciencePo Working papers Main hal-03554224, HAL.
• Rainald Borck & Jun Oshiro & Yasuhiro Sato, 2022. "Property Tax Competition: A Quantitative Assessment," CESifo Working Paper Series 10002, CESifo.
• Laurent Franckx, 2022. "Working Paper 06-22 - Évaluation ex ante de la réforme de la taxation des voitures de société en Belgique [Working Paper 06-22 - Ex ante evaluatie van de fiscaliteit van bedrijfswagens in België]," Working Papers 2206, Federal Planning Bureau, Belgium.
• Marouane Bakhir & El Houssain Attak, 2022. "Theoretischer Beitrag zu konzerninternen Transaktionen: Postulat der Steuerplanung durch Verrechnungspreise [Theoretical contribution to intragroup transactions: Postulate of tax planning through t," Post-Print hal-03795987, HAL.
• Ludvig Wier & Gabriel Zucman, 2022. "Global profit shifting, 1975-2019," WIDER Working Paper Series wp-2022-121, World Institute for Development Economic Research (UNU-WIDER).
• Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten, 2022. "Mandatory financial information disclosure and credit ratings," ZEW Discussion Papers 22-043, ZEW - Leibniz Centre for European Economic Research.
• Silvia Vannutelli, 2022. "From Lapdogs to Watchdogs: Random Auditor Assignment and Municipal Fiscal Performance," NBER Working Papers 30644, National Bureau of Economic Research, Inc.