Report NEP-ACC-2024-08-12

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:

• Shafik Hebous & Andualem Mengistu, 2024. "Efficient Economic Rent Taxation under a Global Minimum Corporate Tax," CESifo Working Paper Series 11147, CESifo.
• BARRIOS Salvador & DELIS Fotis & LANDABASO ALVAREZ Mikel, 2024. "The tax system penalizes the growth of new and small businesses in the EU," JRC Working Papers on Taxation & Structural Reforms 2024-07, Joint Research Centre.
• Giese, Henning & Koch, Reinald & Sureth, Caren, 2024. "Where to locate tax employees? The role of tax complexity and tax risk implications," arqus Discussion Papers in Quantitative Tax Research 285, arqus - Arbeitskreis Quantitative Steuerlehre.
• Gunther Capelle-Blancard, 2024. "La taxation des transactions financières : une analyse du dispositif français," Documents de travail du Centre d'Economie de la Sorbonne 24008, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• İrem Güçeri & Xipei Hou & Jing Xing & Irem Guceri, 2024. "Investor Tax Breaks and Financing for Start-Ups: Evidence from China," CESifo Working Paper Series 11180, CESifo.