Report NEP-ACC-2025-03-31

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:

• Vanhala, Mikko & Viertola, Marika, 2025. "Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns," Working Papers 174, VATT Institute for Economic Research.
• Koerniawan, Koenta Adji, 2023. "Peningkatan Kompetensi Emkm Dan Bumdes: Pelatihan Dan Pendampingan Akuntansi Keuangan Di Wilayah Ciganitri, Kabupaten Bandung," OSF Preprints p8fna_v1, Center for Open Science.
• Carmela Nitti & Marco Bellucci & Pierluigi Terenzi & Giacomo Manetti, 2025. "Insights from the management and accountability practices of the Florence cathedral construction site (1353-1382)," Working Papers - Business wp2025_01.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
• Subhayu Bandyopadhyay & Sugata Marjit & Santiago Pinto & Marcel Thum, 2025. "Taxation, Compliance, and Clandestine Activities," Working Papers 2025-005, Federal Reserve Bank of St. Louis.
• Sri Hari Nayudu A. & Chakraborty, Lekha, 2025. "Fiscal Transparency and Budgetary Processes in India: Issues before the 16th Finance Commission," Working Papers 25/424, National Institute of Public Finance and Policy.
• Mr. Irving Aw & Brendan Crowley & Mr. Cory Hillier & Rose A Nyongesa & Ms. Lydia E Sofrona & Mr. Christophe J Waerzeggers, 2025. "Legislating for Fair and Effective Tax Collection," IMF Tax Law Technical Note 2025/001, International Monetary Fund.
• Lorie Logan, 2025. "Efficient and effective central bank balance sheets," Speeches and Essays 99652, Federal Reserve Bank of Dallas.