nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2013‒02‒16
eleven papers chosen by
Alexander Harin
Modern University for the Humanities

  1. Problems of Administering a Value-Added Tax in Developing Countries By Milka Casanegra de Jantscher
  2. Trends and Future Directions in Tax Policy Reform - A Latin American Perspective By Parthasrathi Shome
  3. Tax Farming - A Radical Solution for Developing Country Tax Problems? By Peter Stella
  4. Tax Policy and Reform for Foreign Direct Investment in Developing Countries By International Monetary Fund
  5. Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report By European Commission
  6. Globalization and Corporate Taxation By Manmohan S. Kumar; Dennis P. Quinn
  7. Tax Policy: Recent Trends and Coming Challenges By Tehmina S. Khan; John Norregaard
  8. Taxation and Leverage in International Banking By Grace Weishi Gu; Ruud A. de Mooij; Tigran Poghosyan
  9. Accounting Devices and Fiscal Illusions By Ruud A. de Mooij
  10. Globalization, Tax Competition and the Future of Tax Systems By Vito Tanzi
  11. Tax Reform and Debt Sustainability in Germany: An Assessment Using the Global Fiscal Model By Dennis P. J. Botman; Stephan Danninger

  1. By: Milka Casanegra de Jantscher
    Keywords: Tax administration;Value added tax;Developing countries;Taxation;
    Date: 2013–01–25
  2. By: Parthasrathi Shome
    Keywords: Tax reforms;Tax bases;Income taxes;Value added tax;
    Date: 2013–03–01
  3. By: Peter Stella
    Keywords: Tax administration;Developing countries;Tax systems;Tax collection;
    Date: 2013–03–01
  4. By: International Monetary Fund
    Keywords: Tax reforms;Foreign direct investment;Developing countries;Tax structures;Tax bases;
    Date: 2013–01–25
  5. By: European Commission (European Commission)
    Abstract: The 2012 edition of the report ‘Tax reforms in EU Member States’ intends to contribute to the tax policy debate in the EU. Following the successful 2011 edition, the report consists of two parts: i) a short analysis of tax revenue data and an overview of recent tax reforms in Member States, and ii) a discussion of selected up-to-date tax policy topics in the form of two analytical chapters. The first analytical chapter focuses on the economic implications and policy challenges of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. This chapter is particularly topical in light of two recent Commission Communications on ‘the future of VAT’ and on ‘concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries’. The second analytical chapter deals with economic challenges that EU Member States are facing in the field of taxation and tax policy in times of slow growth and high fiscal consolidation needs. Applying an indicator-based approach, the report identifies horizontal challenges related to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation.
    Keywords: European Union, Taxation, European Semester, VAT
    JEL: H21 H22 H23 H25 H27 H62
    Date: 2012–10
  6. By: Manmohan S. Kumar; Dennis P. Quinn
    Abstract: This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and
    Keywords: Globalization;Economic integration;Trade integration;Corporate taxes;Tax revenues;Tax rates;Economic models;Corporate tax rates, Tax revenues, Globalization, Strategic behavior
    Date: 2013–53–30
  7. By: Tehmina S. Khan; John Norregaard
    Keywords: Tax reforms;Income taxes;Value added tax;
    Date: 2013–01–36
  8. By: Grace Weishi Gu; Ruud A. de Mooij; Tigran Poghosyan
    Abstract: This paper explores how corporate taxes affect the financial structure of multinational banks. Guided by a simple theory of optimal capital structure it tests (i) whether corporate taxes induce subsidiary banks to raise their debt-asset ratio in light of
    Keywords: International banking;Capital;Taxation;Corporate taxes;Commercial banks;Economic models;Bank taxation; corporate tax; debt bias; leverage.
    Date: 2013–01–54
  9. By: Ruud A. de Mooij
    Keywords: Tax systems;Debt;Corporate sector;Tax policy
    Date: 2013–02–04
  10. By: Vito Tanzi
    Date: 2013–09–01
  11. By: Dennis P. J. Botman; Stephan Danninger
    Keywords: Aging;Debt sustainability;Tax reforms;Value added tax;Economic models;
    Date: 2013–01–34

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