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🦜 Accounting and Auditing

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Accounting and Auditing

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Increasing the impact of supreme audit institutions through external engagement: Compendium of European experiences with developing effective relationships between SAIs and non-governmental stakeholders

Published: April 29, 2024 00:00

Supreme audit institutions (SAIs) are a critical part of public accountability systems. They ‘watch’ over governments’ use of public money and report about it publicly, helping to increase transparency. SAIs have an interest in strongly engaging with…

Designing a Progressive VAT

Published: April 5, 2024 00:00

This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lower income households in real-time, at the moment of…

Model-based financial regulations impair the transition to net-zero carbon emissions

Published: April 2, 2024 00:00

Investments via the financial system are essential for fostering the green transition. However, the role of existing financial regulations in influencing investment decisions is understudied. Here we analyse data from the European Banking Authority to show…

Examining the Causal Relationships of Balanced Scorecard Perspectives on Organizational Performance Improvement: A Case Study from the Indonesian Public Sector

Published: March 31, 2024 00:00

" Objective - This research aimed to explore the causal relationships among performance indicators in the Balanced Scorecard framework of the Indonesia Public Sector. Methodology/Technique - Quantitative and path analysis were used to collect and analyze…

The DSK-SFC stock-flow consistent agent-based integrated assessment model

Published: March 25, 2024 00:00

We present an updated, stock-flow consistent version of the 'Dystopian Schumpeter meeting Keynes' agent-based integrated assessment model. By embedding the model in a fully specified accounting system, all balance sheet items and financial flows can be…

The design of presumptive tax regimes in selected countries

Published: March 19, 2024 00:00

Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system.…

How to Tax Wealth

Published: March 8, 2024 00:00

Tackling income and wealth inequality is at the top of the policy agenda in many countries. This note discusses three approaches of wealth taxation, based on (1) returns with a capital income tax, (2) stocks with a wealth tax, and (3) transfers of wealth…

How Do Intangible Capital Stocks of Finland, Sweden, and Germany Compare?

Published: February 27, 2024 00:00

Abstract Investment is an expenditure from which future returns are expected. The portion of past investments that retains potential for future returns is referred to as capital. If capital can be touched, it is tangible; otherwise, it is intangible.…