#Accounting – Working papers (#RePEc, 31/03/2014)


Source: RePEc – EconPapers

India’s Move from Sales Tax to VAT: A Hit or Miss?
Sattwik Santra and Koushik Kumar Hati 
University Library of Munich, Germany
Keywords: Sales Tax, Value Added Tax, Revenue, India
JEL-code: C23 C51 H20 H21 H71
Created/Revised: 2014-01-01Downloads

Tax Principles and Tariff-Tax Reforms under International Oligopoly
Kenji Fujiwara 
School of Economics, Kwansei Gakuin University
Keywords: tax principles, tariff-tax reform, destination-based consumption tax, origin-based production tax
JEL-code: F12 F13 H2
Created/Revised: 2014-03Downloads

Investment stimuli under government present-biased time preferences
Luca Di Corato 
Department Economics, Swedish University of Agricu…
Keywords: Investment; Tax reduction; Investment subsidy; Quasi-hyperbolic discounting; Real options;
JEL-code: C61 H20
Created/Revised: 2014-03-13Downloads

International Capital Flows and Yields of Public Debt Bonds
Márcia Leon 
Central Bank of Brazil, Research Department
Created/Revised: 2014-01Downloads

Production theory: accounting for firm heterogeneity and technical change
G. Dosi, M. Grazzi, L. Marengo and S. Settepanella 
Dipartimento Scienze Economiche, Universita’ di Bo…
JEL-code: D24 D61 C67 C81 O30
Created/Revised: 2014-03Downloads

Direct and indirect effects of R&D cooperation on the innovation of Italian firms
Otello Ardovino, Luca Pennacchio and Giuseppe Piroli 
Economics and Econometrics Research Institute (EER…
Keywords: R&D collaboration, absorptive capacity, moderating variable, innovation, equation probit model, comm…
JEL-code: L13 O30 O32
Created/Revised: 2014-03-03Downloads

Offshore financial centers and bank secrecy
Patrice Pieretti, Jacques-François Thisse and Skerdilajda Zanaj
Center for Research in Economic Analysis, Universi…
Keywords: Offshore financial centers; portfolio investments; institutional infrastructure competition; tax com…
JEL-code: G20 H40 H54
Created/Revised: 2014Downloads

Patents as quality signals? The implications for financing constraints on R&D
Dirk Czarnitzki, Bronwyn H. Hall and Hanna Hottenrott 
Heinrich‐Heine‐Universität Düsseldorf, Düsseldorf …
Keywords: Patents,Quality Signal,Research and Development,Financial Constraints,Innovation Policy
JEL-code: O31 O32 O38
Created/Revised: 2014Downloads

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