Report NEP-ACC-2024-01-15

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:

• Marika Viertola, 2023. "Profit Shifting of Multinational Enterprises: Evidence from the Nordics," Working Papers 18, Finnish Centre of Excellence in Tax Systems Research.
• 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 Belgi," Working Papers 202206, Federal Planning Bureau, Belgium.
• Phu Dao-Le Flécher, 2022. "L’apport de la technologie de l'information à l'audit continu : quelques pistes de réflexion et d'action," Post-Print hal-03862107, HAL.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2024. "The Global Minimum Tax and the taxation of MNE profit," OECD Taxation Working Papers 68, OECD Publishing.
• Barış Kaymak & Immo Schott, 2023. "Tax Heterogeneity and Misallocation," Working Papers 23-33, Federal Reserve Bank of Cleveland.
• International Monetary Fund, 2023. "Lebanon: Technical Assistance Report-Tax and Customs Administration: An Urgent Need for Intervention," IMF Staff Country Reports 2023/383, International Monetary Fund.
• Vybhavi Balasundharam & Arika Kayastha & Mr. Marcos Poplawski Ribeiro, 2023. "Inflation Indexation in Public Finances: A Global Dataset on Current Practices," IMF Working Papers 2023/264, International Monetary Fund.
• Aronsson, Thomas & Xu, Fei, 2023. "Optimal income taxation without tax evasion," Umeå Economic Studies 1020, Umeå University, Department of Economics, revised 24 Oct 2024.
• Eric Gao & Daniel Luo, 2023. "Prior-Free Predictions for Persuasion," Papers 2312.02465, arXiv.org, revised Dec 2024.