Report NEP-ACC-2018-12-17

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:

• Robles, María Guadalupe, 2018. "Tax planning in multinational corporations after the discussions referred to immorality of base erosion and profit shifting (BEPS): With focus on Starbucks Corporation," UASM Discussion Paper Series 7/2018, University of Applied Sciences Mainz.
• Thomas Schwab & Maximilian Todtenhaupt, 2017. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," Working Papers 2017/15, Institut d'Economia de Barcelona (IEB).
• Robin Boadway & Pierre Pestieau, 2018. "The tenuous case for an annual wealth tax," Working Papers 2018/01, Institut d'Economia de Barcelona (IEB).
• Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
• Eric Bond & Thomas A. Gresik, 2018. "Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing," CESifo Working Paper Series 7320, CESifo.
• David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.
• Fatica, Serena & Heynderickx, Wouter & Pagano, Andrea, 2018. "Banks, debt and risk: assessing the spillovers of corporate taxes," JRC Working Papers in Economics and Finance 2018-09, Joint Research Centre, European Commission.
• Nicodeme Gaetan & Caiumi Antonella & Majewski Ina, 2018. "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," Taxation Papers 74, Directorate General Taxation and Customs Union, European Commission.
• Bermpei, Theodora & Kalyvas, Antonios Nikolaos, 2018. "Does tax enforcement matter for the cost of bank loans? Evidence from the United States," Essex Finance Centre Working Papers 23582, University of Essex, Essex Business School.
• Gianmarco Daniele & Francisco Cavalcanti & Sergio Galletta, 2018. "Popularity shocks and political selection," Working Papers 2018/04, Institut d'Economia de Barcelona (IEB).
• Keuschnigg, Christian & Egger, Peter & ,, 2018. "Heterogeneous Tax Sensitivity of Firm-level Investments," CEPR Discussion Papers 13341, C.E.P.R. Discussion Papers.