Report NEP-ACC-2025-01-06

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:

• Manthos D. Delis & Emilios C. Galariotis & Maria Iosifidi & Steven Ongena, 2024. "Corporate Taxes and Entrepreneurs’ Income: A Credit Channel," Swiss Finance Institute Research Paper Series 24-81, Swiss Finance Institute.
• Kangasharju, Aki, 2024. "Corporate Tax Rate Reduction Is More Beneficial Than You Think," ETLA Brief 151, The Research Institute of the Finnish Economy.
• Bruehne, Alissa & Jacob, Martin & Schütt, Harm, 2024. "Technological changes and countries’ tax policy design: Evidence from anti-tax avoidance rules," Other publications TiSEM 748e1c3d-7b53-447d-9637-5, Tilburg University, School of Economics and Management.
• Hayato Kato & Andreas Haufler, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Rationality and Competition Discussion Paper Series 516, CRC TRR 190 Rationality and Competition.
• Ana Maria Santacreu & Ashley Stewart, 2024. "The Puzzle of Multinationals’ Profits: Why Tax Havens Yield Higher Returns," On the Economy 99189, Federal Reserve Bank of St. Louis.
• Poloni, Paolo, 2024. "The evolution of the supervisory reporting framework for the EU banking sector," Occasional Paper Series 363, European Central Bank.
• Koutchade, Obafémi Philippe & Carpentier, Alain & Féménia, Fabienne, 2024. "Variable Inputs Allocation among Crops: A Time-Varying Random Parameters Approach," Working Papers 348476, Institut National de la recherche Agronomique (INRA), Departement Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2).