Report NEP-ACC-2023-01-09

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:

• Wolfram F. Richter, 2022. "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series 10119, CESifo.
• Sokolov Ilya, 2021. "Factor Analysis Of Value Added Tax Collection In The Russian Federation [Факторный Анализ Собираемости Налога На Добавленную Стоимость В Российской Федерации]," Working Papers s21116, Russian Presidential Academy of National Economy and Public Administration.
• Pablo Gutierrez Cubillos, 2022. "Dividend tax credits and the elasticity of taxable income: evidence from small businesses," Working Papers 630, ECINEQ, Society for the Study of Economic Inequality.
• Panagiotis Karavitis & Pantelis Kazakis & Tianyue Xu, 2022. "CFO Working Experience and Tax Avoidance," Working Papers 2022_14, Business School - Economics, University of Glasgow.
• Assaf Hamdani & Yevgeny Mugerman & Ruth Rooz & Nadav Steinberg & Yishay Yafeh, 2022. "Creditor Rights, Implicit Covenants, and the Quality of Accounting Information," Bank of Israel Working Papers 2022.09, Bank of Israel.
• Ozlem Aydin & Bryn Battersby & Mr. Fabien Gonguet & Mr. Claude P Wendling & Jacques Charaoui & Murray Petrie, 2022. "How to Make the Management of Public Finances Climate-Sensitive–“Green PFM”," IMF Fiscal Affairs Department 2022/006, International Monetary Fund.
• Falilou Fall, 2022. "Strengthening the tax system to reduce inequalities and increase revenues in South Africa," OECD Economics Department Working Papers 1745, OECD Publishing.
• Michel Strawczynski, 2022. "Cyclicality of Tax Expenditures: The Case of Israel," Bank of Israel Working Papers 2022.04, Bank of Israel.
• Sergio Ocampo & Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Daphne Chen, 2022. "Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation," University of Western Ontario, Departmental Research Report Series 202214, University of Western Ontario, Department of Economics.
• Hein, Eckhard, 2022. "Varieties of demand and growth regimes: Post-Keynesian foundations," IPE Working Papers 196/2022, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
• Laura Bonacorsi & Vittoria Cerasi & Paola Galfrascoli & Matteo Manera, 2022. "ESG Factors and Firms’ Credit Risk," Working Papers 2022.36, Fondazione Eni Enrico Mattei.