Research Repository

Items where Subject is "H Social Sciences > HJ Public Finance"

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Number of items at this level: 54.

A

Adhikari, P (2016) 'Corruption in the Nepalese Government Sector: is Accounting involved? or Corruption in the Public Sector with special reference to Nepal: is Accounting involved?' Journal of the Institute of Chartered Accountants of Nepal.

Adhikari, P (2015) 'Evolution of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Nepal.' PEFA Journal (The Nepalese Journal of Public Financial Management), 4 (3). 43 - 48.

Adhikari, P (2015) 'The Legitimacy of International Public Sector Accounting Standards (IPSASs).' Journal of the Institute of Chartered Accountants of Nepal, 18 (2). 10 - 14.

Adhikari, P and Jayasinghe, K (2017) '‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal.' Accounting Forum, 41 (2). 96 - 115. ISSN 0155-9982

Adhikari, P and Mellemvik, F (2009) 'Nepalese governmental accounting development in the 1950s and early 1960s: An attempt to institutionalize expenditure accounting.' Accounting Historians Journal, 36 (1). 113 - 133. ISSN 0148-4184

Adhikari, P and Timoshenko, K and Gårseth-Nesbakk, L (2012) 'Reforming central government accounting in diverse contexts: A three-country comparison.' International Journal of Public Sector Performance Management, 2 (1). 44 - 60. ISSN 1741-1041

Afonso, A and Arghyrou, MG and Kontonikas, A (2014) 'Pricing sovereign bond risk in the European Monetary Union area: An empirical investigation.' International Journal of Finance and Economics, 19 (1). 49 - 56. ISSN 1076-9307

Alan, S and Leth-Petersen, S and Munk-Nielsen, A (2016) 'Tax incentives and borrowing.' Economics Letters, 145. 162 - 164. ISSN 0165-1765

Albrecht, Chad and Albrecht, Conan and Landau, Simon and Malagueno, Ricardo (2008) 'Financial statement fraud: Learn from the mistakes of the U.S. or follow in the footsteps of its errors.' Internal Auditing, 23 (2). pp. 30-37.

Albrecht, Chad and Malagueno, Ricardo and Lee, K and Larsen, L (2009) 'IFRS and the IFAC Member Body Compliance Program: Dateline – U.S.' Journal of International Taxation, 20 (12). pp. 60-61. ISSN 1049-6378

Ashraf, J and Uddin, S (2016) 'New public management, cost savings and regressive effects: A case from a less developed country.' Critical Perspectives on Accounting, 41. 18 - 33. ISSN 1045-2354

Aydiner-Avsar, N and Elson, D (2011) 'Human Rights and Public Expenditure in USA.' In: Balakrishnan, R and Elson, D, (eds.) Economic Policy and Human Rights: Holding Governments to Account. Zed Books. ISBN 9781848138759

B

Beatty, TKM and Blow, L and Crossley, TF and O'Dea, C (2014) 'Cash by any other name? Evidence on labeling from the UK Winter Fuel Payment.' Journal of Public Economics, 118. 86 - 96. ISSN 0047-2727

Blaber, Zlatinka N. (2015) Hybrid professional identities and ‘calculative practices:’ The case of GPs in the English National Health Service acute care commissioning. PhD thesis, University of Essex.

Blanden, J and Del Bono, E and McNally, S and Rabe, B (2016) 'Universal Pre-school Education: The Case of Public Funding with Private Provision.' Economic Journal, 126 (592). 682 - 723. ISSN 0013-0133

Blundell, R and Brewer, M and Haan, P and Shephard, A (2009) 'Optimal income taxation of lone mothers: An empirical comparison of the UK and Germany.' Economic Journal, 119 (535). ISSN 0013-0133

Brewer, M and Browne, J and Jin, W (2012) 'Universal Credit: A Preliminary Analysis of Its Impact on Incomes and Work Incentives.' Fiscal Studies, 33 (1). 39 - 71. ISSN 0143-5671

Brewer, M and Ratcliffe, A and Smith, S (2011) Does welfare reform affect fertility? Evidence from the UK. [UNSPECIFIED]

D

De Agostini, Paola and Hills, John and Sutherland, Holly Were we really all in it together? The distributional effects of the 2010-2015 UK Coalition government's tax-benefit policy changes: an end-of-term update. [UNSPECIFIED]

Demirag, Istemi and Khadaroo, Iqbal and Stapleton, Pamela and Stevenson, Caral (2010) Pass the parcel. Technical Report. The Institute of Chartered Accountants of Scotland.

Demirag, Istemi and Khadaroo, Iqbal and Stapleton, Pamela and Stevenson, Caral (2010) Public private partnership financiers' perceptions of risks. Project Report. The Institute of Chartered Accountants of Scotland.

Demirag, Istemi and Khadaroo, Iqbal and Stapleton, Pamela and Stevenson, Caral (2012) 'The diffusion of risks in public private partnership contracts.' Accounting, Auditing & Accountability Journal, 25 (8). pp. 1317-1339. ISSN 0951-3574

Dolls, M and Doorley, K and Paulus, A and Schneider, H and Siegloch, S and Sommer, E (2017) Fiscal sustainability and demographic change: a micro-approach for 27 EU countries. [UNSPECIFIED]

E

Elahi, Tajammal (2015) The Project to Improve Financial Reporting and Auditing (PIFRA): Issues in the implementation of ERP in Public sector of Pakistan. PhD thesis, University of Essex.

F

Figari, F and Matsaganis, M and Sutherland, H (2013) 'The financial well-being of elderly people in Europe and the redistributive effects of minimum pension schemes.' Rivista Italiana degli Economisti, 18 (2). 149 - 174. ISSN 1593-8662

Figari, F and Paulus, A (2015) 'The Distributional Effects of Taxes and Transfers Under Alternative Income Concepts: The Importance of Three “I”s.' Public Finance Review, 43 (3). 347 - 372. ISSN 1091-1421

Figari, F and Paulus, A and Sutherland, H and Tsakloglou, P and Verbist, G and Zantomio, F (2017) 'Removing Homeownership Bias in Taxation: The Distributional Effects of Including Net Imputed Rent in Taxable Income.' Fiscal Studies. ISSN 0143-5671 (In Press)

Fisher, Paul (2016) 'British tax credit simplification, the intra-household distribution of income and family consumption.' Oxford Economic Papers, 68 (2). 444 - 464. ISSN 0030-7653

G

Gangopadhyay, D and Roy, S and Mitra, J (2015) Performance assessment of public-funded R&D organizations working on similar research streams: A multinational study. In: UNSPECIFIED, ? - ?.

H

Harvey, M (2009) Instituted or Embedded? Legal, Fiscal and Economic Institutionalisation of Markets. UNSPECIFIED. Centre for Research in Economic Sociology and Innovation (CRESI) Working Paper 2009-01, University of Essex, Colchester, UK.

Hasim, H (2015) 'Kerangka konsep penubuhan Jabatan Aktuari Negara di Malaysia [A conceptual framework for the establishment of a Government Actuary?s Department in Malaysia].' Journal of Business and Social Development, 3 (2). 17 - 33. ISSN 2289-2915

Hills, J and De Agostini, P and Sutherland, H (2016) 'Benefits, pensions, tax credits and direct taxes.' In: UNSPECIFIED, (ed.) Social Policy in a Cold Climate: Policies and their Consequences Since the Crisis. UNSPECIFIED, 11 - 34. ISBN 9781447327738

Hugh-Jones, David (2012) 'Why do crises go to waste? Fiscal austerity and public service reform.' Public Choice. ISSN 0048-5829

Hvozdyk, L and Rustanov, S (2016) 'The effect of financial transaction tax on market liquidity and volatility: An Italian perspective.' International Review of Financial Analysis, 45. 62 - 78. ISSN 1057-5219

K

Khadaroo, Iqbal (2014) 'The valuation of risk transfer in UK school public private partnership contracts.' The British Accounting Review, 46 (2). pp. 154-165. ISSN 0890-8389

Kriz, Kenneth and Meriküll, Jaanika and Paulus, Alari and Staehr, Karsten (2008) 'Why do individuals evade payroll and income taxation in Estonia?' In: Pickhardt, Michael and Shinnick, Edward, (eds.) The shadow economy, corruption and governance. INFER advances in economic research . Edward Elgar, Cheltenham, pp. 240-264. ISBN 9781848440791

L

Lankester-Campos, Valerie Ann (2017) Political budget cycles in Latin America: fiscal policy effectiveness or regulated markets? PhD thesis, University of Essex.

M

Marrani, David (2009) 'Contribution to the Study of "Exit Tax" in the UK.' Studi Tributari Europei, 2009 (1). ISSN 1970-2620

Matsaganis, M and Leventi, C (2014) 'The Distributional Impact of Austerity and the Recession in Southern Europe.' South European Society and Politics, 19 (3). 393 - 412. ISSN 1360-8746

McCartney, Sean and Stittle, John (2012) '‘Engines of Extravagance’: The privatised British railway rolling stock industry.' Critical Perspectives on Accounting, 23 (2). 153 - 167. ISSN 1045-2354

Morciano, Marcello (2016) Latent factor modelling of disability. PhD thesis, University of Essex.

P

Paulus, A (2015) Essays on taxation and income measurement. University of Essex.

Paulus, A and Peichl, A (2009) 'Effects of flat tax reforms in Western Europe.' Journal of Policy Modeling, 31 (5). 620 - 636. ISSN 0161-8938

Paulus, Alari and Figari, Francesco and Sutherland, Holly (2017) 'The design of fiscal consolidation measures in the European Union: distributional effects and implications for macro-economic recovery.' Oxford Economic Papers. gpw054 - gpw054. ISSN 0030-7653

Pluemper, Thomas and Troeger, Vera E and Winner, Hannes (2009) 'Why is There No Race to the Bottom in Capital Taxation?' International Studies Quarterly, 53 (3). pp. 761-786. ISSN 0020-8833

S

Sikka, P (2015) 'Reform of the banks and the wider finance sector.' In: Meacher, M, (ed.) What the three main parties aren't telling you: A radical way out of inequality and stagnation. Searching Finance. ISBN UNSPECIFIED

Sikka, Prem (2015) 'No Accounting for Tax Avoidance.' The Political Quarterly, 86 (3). 427 - 433. ISSN 0032-3179

Sikka, Prem and Lehman, Glen (2015) 'The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects.' Critical Perspectives on Accounting, 28. 62 - 70. ISSN 1045-2354

T

Thompson, Piers and Williams, Robert and Kwong, Caleb and Thomas, Brychan (2015) 'The potential of trading activity income to fund Third Sector organisations operating in deprived areas.' Local Economy, 30 (6). 627 - 649. ISSN 0269-0942

Timoshenko, K and Adhikari, P (2009) 'Exploring Russian central government accounting in its context.' Journal of Accounting & Organizational Change, 5 (4). 490 - 513. ISSN 1832-5912

Timoshenko, K and Adhikari, P (2010) 'A Two-Country Comparison of Public Sector Accounting Reforms: Same Ideas, Different Paths?' Journal of Public Budgeting Accounting and Financial Management, 22 (4). 449 - 486. ISSN 1096-3367

U

Uddin, SN and Mori, Y and Adhikari, P (2020) 'Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story.' International Review of Administrative Sciences, Vol. 8 (1). ISSN 0020-8523

X

Xu, W and Uddin, S (2008) 'Public sector reforms, privatisation and regimes of control in a Chinese enterprise.' Accounting Forum, 32 (2). 162 - 177. ISSN 0155-9982

Z

Zasova, A and Krumiņa, M and Rastrigina, O (2012) 'The evolution of tax and benefit policy in Latvia: What has been the place of distributional considerations?' Baltic Journal of Economics, 12 (2). 5 - 16. ISSN 1406-099X

This list was generated on Wed Aug 23 12:19:28 2017 BST.