nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2023‒01‒16
six papers chosen by
Alexander Harin
Modern University for the Humanities

  1. National Accounts of Portugal in 2018. Integrated economic accounts, matrix representations and extensions. By Santos, Susana
  2. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime By Bando, Rosangela; Canozzi, Otavio; Martínez Carrasco, José; Dezolt, Ana Lúcia
  3. Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research By Corinne Ollier Bessieux; Emmanuelle Negre; Marie-Anne Verdier
  4. Corporate tax cuts and the decline of the manufacturing labor share By Barış Kaymak; Immo Schott
  5. When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada By Feir, Donn. L.; Jones, Maggie E. C.; Scoones, David
  6. Does banks’ systemic importance affect their capital structure and balance sheet adjustment processes? By Bakkar, Yassine; De Jonghe, Olivier; Tarazi, Amine

  1. By: Santos, Susana
    Abstract: Starting with the current and accumulation flow accounts, the balance sheets complete the compilation of a sequence of financial and non-financial national accounts in its various forms. Within the scope of the central framework of the current version (2008) of the SNA - System of National Accounts, the integrated economic (T-)accounts/tables are thus compiled, as well as possible matrix representations. A high level of aggregation is adopted, and further possibilities of disaggregation are shown or mentioned. Finally, beyond the scope of the central framework, possible extensions are also approached. The concluding remarks, in addition to some methodological aspects, underline the importance of the availability of from-whom-to-whom data to complete matrix representations (especially, national/social accounting matrices) of recognised potential for the study of income and wealth distribution, among other topics.
    Keywords: National Accounts; Social Accounting Matrix
    JEL: E01 E16
    Date: 2022–12
  2. By: Bando, Rosangela; Canozzi, Otavio; Martínez Carrasco, José; Dezolt, Ana Lúcia
    Abstract: Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
    Keywords: Tax compliance;Taxpayer support;Accounting;Tax Support
    JEL: H30 H26 O38 H32
    Date: 2021–07
  3. By: Corinne Ollier Bessieux; Emmanuelle Negre (IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux); Marie-Anne Verdier
    Abstract: The purpose of this paper is to provide a critical review of the ‘accounting for people' literature and to suggest avenues for research that encourage this literature to take a radical emancipatory turn by using dialogic accounting. Our review covers the past five decades and concentrates on a corpus of 109 articles published in 22 accounting journals. Although the social agenda was initially central to the rise in the accounting for people literature, it was quickly supplanted by economic and financial objectives. The more recent focus on Human Capital (HC), driven by the emergence of a new spirit of capitalism, appears to have breathed new life into the accounting for people literature. However, the HC concept also (i) simplifies humans' subjective qualities by overquantification through a reification process that extends the sphere of commodification to humans and (ii) reinforces labor control processes. We highlight the need for future literature to move from the ‘accounting for people' approach to an ‘accounting with people' approach to really give a voice to humans, and outline the potential of dialogic HC accounts for achieving that aim.
    Keywords: Human Capital, Literature Review, Dialogic Accounting, Critical Accounting, Accounting For People
    Date: 2022–04–01
  4. By: Barış Kaymak; Immo Schott
    Abstract: We document a strong empirical connection between corporate taxation and the manufacturing labor share, both in the US and across OECD countries. Our estimates associate 30 percent to 60 percent of the observed decline in labor shares with the fall in corporate taxation. Using an equilibrium model of an industry where firms differ in their capital intensities, we show that lower corporate tax rates reduce the labor share by raising the market share of capital-intensive firms. The tax elasticity of the labor share depends on the joint distribution of labor intensities and value added at the micro level. Given the empirical distribution in the US manufacturing sector, our quantitative analysis suggests that corporate tax cuts explain a significant part of the decline in the manufacturing labor share since the 1950s. The shift away from traditionally large, labor-intensive production units raised the concentration of market shares and reduced the concentration of employment.
    JEL: E25 H32 L11 L60
    Date: 2022–12–20
  5. By: Feir, Donn. L. (University of Victoria); Jones, Maggie E. C. (University of Victoria); Scoones, David (University of Victoria)
    Abstract: Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this paper, we compile data on the passage of First Nations tax laws over a thirty year period from a centralized national database on First Nations by-laws, the First Nations Gazette. We combine these data with additional sources to analyze the factors that are associated with First Nations exercising their taxation authority. We find evidence of geographic policy diffusion consistent with First Nations learning from their neighbours and direct evidence that formal educational and institutional resources are important correlates of tax law adoption. Understanding this process informs the broader literature on the evolution of taxation structures and local political incentives, and may contain important lessons for Indigenous tax jurisdiction in other contexts. It is also a critical first step towards assessing the long-term consequences of First Nations' new fiscal powers.
    Keywords: state evolution, First Nations, Indigenous, taxation, property, public finance
    JEL: H11 H12 H71 P48
    Date: 2022–12
  6. By: Bakkar, Yassine; De Jonghe, Olivier (Tilburg University, School of Economics and Management); Tarazi, Amine
    Date: 2022

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