Report NEP-ACC-2023-10-02

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:

• Joana Andrade Vicente, 2023. "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM 2023/0286, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
• Fotis Delis & Manthos D. Delis & Sotirios Kokas & Luc Laeven & Steven Ongena, 2023. "Profit Shifting and Firm Credit," Swiss Finance Institute Research Paper Series 23-70, Swiss Finance Institute.
• Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series 10628, CESifo.
• Khondaker Golam Moazzem & Shah Md Ahsan Habib & Chowdhury Fariha & Moumita, 2023. "Corporate Tax Transparency Issues and Concerns in Bangladesh," CPD Policy Brief 43, Centre for Policy Dialogue (CPD).
• Jeremy Bertomeu, 2023. "Managers' Choice of Disclosure Complexity," Papers 2308.09789, arXiv.org.
• Barış Kaymak & Immo Schott, 2023. "Corporate Tax Cuts and the Decline of the Manufacturing Labor Share," International Finance Discussion Papers 1379, Board of Governors of the Federal Reserve System (U.S.).
• Ådne Cappelen & Pierre Mohnen & Arvid Raknerud & Marina Rybalka, 2023. "A new approach to estimating private returns to R&D," Discussion Papers 1005, Statistics Norway, Research Department.