Report NEP-ACC-2024-10-14

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:

• Xuyang Chen, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org.
• Liu, Sheng & Feng, Haibo & Xu, Yongyi & Xu, Fei, 2024. "Tax Rate-based Incentives, Tax Base-based Incentives, and the Combined Policy Effects on Corporate Innovation," Umeå Economic Studies 1027, Umeå University, Department of Economics.
• Owens, Jeffrey & Wamuyu, Ruth, 2024. "How will countries compete for FDI in light of the new global tax environment?," Columbia FDI Perspectives 390, Columbia University, Columbia Center on Sustainable Investment (CCSI).
• Ryoji Koike, 2024. "Bank of Japan's Balance Sheet in 1882-1955: Reassembled Data and Their Developments," IMES Discussion Paper Series 24-E-07, Institute for Monetary and Economic Studies, Bank of Japan.
• Mark A. Aguiar & Benjamin Moll & Florian Scheuer, 2024. "Putting the "Finance" into "Public Finance": A Theory of Capital Gains Taxation," NBER Working Papers 32951, National Bureau of Economic Research, Inc.
• Ventsislavova Georgieva, Daniela, 2024. "Влияние На Глобалните Вериги За Добавяне На Стойност Върху Иновационния Потенциал На Предприятията И Регионите [Impact of global value chains on the innovation potential of enterprises and regions]," MPRA Paper 122129, University Library of Munich, Germany, revised 2024.