Report NEP-ACC-2023-07-24

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:

• William C. Boning & Nathaniel Hendren & Ben Sprung-Keyser & Ellen Stuart, 2023. "A Welfare Analysis of Tax Audits Across the Income Distribution," NBER Working Papers 31376, National Bureau of Economic Research, Inc.
• Tibor Hanappi & Valentine Millot & Sébastien Turban, 2023. "How does corporate taxation affect business investment?: Evidence from aggregate and firm-level data," OECD Economics Department Working Papers 1765, OECD Publishing.
• Georgieva, Daniela & Bankova, Diyana, 2023. "The role of the financial auditor for the participation of forestry enterprises in global value chains," MPRA Paper 117684, University Library of Munich, Germany, revised 2023.
• Chaymaa Reghay & Otheman Nouisser & Said Radi, 2023. "The emerging governance system for the Moroccan insurance sector [Le système de gouvernance en devenir pour le secteur marocain des assurances]," Post-Print hal-04126499, HAL.
• Sutirtha Bagchi & Libor Dušek, 2023. "Tax Withholding and the Size of Government," Villanova School of Business Department of Economics and Statistics Working Paper Series 59, Villanova School of Business Department of Economics and Statistics.
• Baranova, Yuliya & Holbrook, Eleanor & MacDonald, David & Rawstorne, William & Vause, Nicholas & Waddington, Georgia, 2023. "The potential impact of broader central clearing on dealer balance sheet capacity: a case study of UK gilt and gilt repo markets," Bank of England working papers 1026, Bank of England.
• Jean-François Wen, 2023. "How to Design a Presumptive Income Tax for Micro and Small Enterprises," IMF Fiscal Affairs Department 2023/002, International Monetary Fund.
• International Monetary Fund, 2023. "Costa Rica: Technical Assistance Report-Sovereign Asset and Liability Management—Scoping Mission," IMF Staff Country Reports 2023/213, International Monetary Fund.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2023. "The Taxation of Couples," ECONtribute Discussion Papers Series 239, University of Bonn and University of Cologne, Germany.