Report NEP-ACC-2025-02-17

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:

• BRUN Lidia & PYCROFT Jonathan & SPEITMANN Raffael & STASIO Andrzej Leszek & STOEHLKER Daniel, 2025. "The impact of the global minimum tax on corporate tax revenues: evidence for EU Member States," JRC Research Reports JRC141119, Joint Research Centre.
• Ge`orgia Escaram'is & Anna Arbuss`a, 2025. "Considerations on the use of financial ratios in the study of family businesses," Papers 2501.16793, arXiv.org.
• Enea Baselgia, 2025. "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series 11615, CESifo.
• Maarten van 't Riet & Arjan Lejour & Arjan M. Lejour, 2025. "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," CESifo Working Paper Series 11641, CESifo.
• Shigeo Morita & Yukihiro Nishimura & Hirofumi Okoshi, 2025. "Tax Reform on Monopoly Platformer in Borderless Economy: The Incidence on Prices and Efficiency Consequences," Discussion Papers in Economics and Business 25-02, Osaka University, Graduate School of Economics.
• David R. Agrawal & Adib Bagh & Mohammed Mardan, 2025. "Sensitivity Versus Size: Implications for Tax Competition," CESifo Working Paper Series 11616, CESifo.
• Philip Moreira Tomei & Rupal Jain & Matija Franklin, 2025. "AI Governance through Markets," Papers 2501.17755, arXiv.org.