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Accounting and Auditing
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How to Choose a Fairness Measure: A Decision-Making Workflow for Auditors
https://d.repec.org/n?u=RePEc:osf:osfxxx:cpxmf_v2&r=&r=acc
Published: March 26, 2025 00:00
Recent developments in Artificial Intelligence (AI) have greatly benefited society, but they also come with risks. One of those risks is that AI has the potential to discriminate against certain groups of people. To address that risk, benchmark regulationsā¦
Effective Tax Rates, Firm Size and the Global Minimum Tax
https://d.repec.org/n?u=RePEc:wbk:wbrwps:11090&r=&r=acc
Published: March 24, 2025 00:00
This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped pattern with firm size: small firms benefitā¦
Taxation, Compliance, and Clandestine Activities
https://d.repec.org/n?u=RePEc:fip:fedlwp:99706&r=&r=acc
Published: March 19, 2025 00:00
We investigate the delicate balance policymakers have to strike between raising tax revenues for public good provision and controlling the distortionary effects of taxes on (i) tax evasion, (ii) total work hours, and (iii) the allocation of work hours toā¦
Legislating for Fair and Effective Tax Collection
https://d.repec.org/n?u=RePEc:imf:imftlt:2025/001&r=&r=acc
Published: March 18, 2025 00:00
Fair and effective tax collection is critical to the success of any tax system in raising revenue and should be properly legislated. Voluntary payment of taxes by taxpayers is always preferred and should be encouraged and supported by the tax procedureā¦