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

Article

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). pp. 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). pp. 10-14.

Adhikari, Pawan and Jayasinghe, Kelum (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). pp. 96-115. DOI https://doi.org/10.1016/j.accfor.2017.01.001

Adhikari, Pawan and Mellemvik, Frode (2009) NEPALESE GOVERNMENTAL ACCOUNTING DEVELOPMENT IN THE 1950s AND EARLY 1960s: AN ATTEMPT TO INSTITUTIONALIZE EXPENDITURE ACCOUNTING. Accounting Historians Journal, 36 (1). pp. 113-133. DOI https://doi.org/10.2308/0148-4184.36.1.113

Adhikari, Pawan and Timoshenko, Konstantin and Nesbakk, Levi Gårseth (2012) Reforming central government accounting in diverse contexts: a three-country comparison. International Journal of Public Sector Performance Management, 2 (1). p. 44. DOI https://doi.org/10.1504/ijpspm.2012.048743

Afonso, António and Arghyrou, Michael G and Kontonikas, Alexandros (2014) PRICING SOVEREIGN BOND RISK IN THE EUROPEAN MONETARY UNION AREA: AN EMPIRICAL INVESTIGATION. International Journal of Finance & Economics, 19 (1). pp. 49-56. DOI https://doi.org/10.1002/ijfe.1484

Alan, Sule and Leth-Petersen, Søren and Munk-Nielsen, Anders (2016) Tax incentives and borrowing. Economics Letters, 145. pp. 162-164. DOI https://doi.org/10.1016/j.econlet.2016.06.014

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.

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. pp. 18-33. DOI https://doi.org/10.1016/j.cpa.2015.07.002

Avram, Silvia (2018) Who benefits from the ‘hidden welfare state’? The distributional effects of personal income tax expenditure in six countries. Journal of European Social Policy, 28 (3). pp. 271-293. DOI https://doi.org/10.1177/0958928717735061

Beatty, Timothy KM and Blow, Laura and Crossley, Thomas F and O'Dea, Cormac (2014) Cash by any other name? Evidence on labeling from the UK Winter Fuel Payment. Journal of Public Economics, 118. pp. 86-96. DOI https://doi.org/10.1016/j.jpubeco.2014.06.007

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). pp. 682-723. DOI https://doi.org/10.1111/ecoj.12374

Blundell, Richard and Brewer, Mike and Haan, Peter and Shephard, Andrew (2009) Optimal Income Taxation of Lone Mothers: An Empirical Comparison of the UK and Germany. The Economic Journal, 119 (535). F101-F121. DOI https://doi.org/10.1111/j.1468-0297.2008.02261.x

Brewer, Mike and Browne, James and Jin, Wenchao (2012) Universal Credit: A Preliminary Analysis of Its Impact on Incomes and Work Incentives*. Fiscal Studies, 33 (1). pp. 39-71. DOI https://doi.org/10.1111/j.1475-5890.2012.00152.x

Brewer, Mike and Shaw, Jonathan (2018) How taxes and welfare benefits affect work incentives: a lifecycle perspective. Fiscal Studies, 39 (1). pp. 5-38. DOI https://doi.org/10.1111/j.1475-5890.2017.12150

De Agostini, P and Hills, J and Sutherland, H (2018) Were We Really All in it Together? The Distributional Effects of the 2010-15 UK Coalition Government's Tax-benefit Policy Changes. Social Policy and Administration, 52 (5). pp. 929-949. DOI https://doi.org/10.1111/spol.12344

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. DOI https://doi.org/10.1108/09513571211275498

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. International Tax and Public Finance, 24 (4). pp. 575-615. DOI https://doi.org/10.1007/s10797-017-9462-3

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). pp. 149-174.

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, 38 (4). pp. 525-557. DOI https://doi.org/10.1111/1475-5890.12105

Figari, Francesco and Paulus, Alari (2015) The Distributional Effects of Taxes and Transfers Under Alternative Income Concepts. Public Finance Review, 43 (3). pp. 347-372. DOI https://doi.org/10.1177/1091142113506930

Fisher, Paul (2016) British tax credit simplification, the intra-household distribution of income and family consumption. Oxford Economic Papers, 68 (2). pp. 444-464. DOI https://doi.org/10.1093/oep/gpv068

Fuchs, M and Hollan, K and Gasior, K (2017) Simulation of an application of the Hartz-IV reform in Austria. Public Sector Economics, 41 (4). pp. 479-500. DOI https://doi.org/10.3326/pse.41.4.4

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). pp. 17-33.

Hugh-Jones, David (2014) Why do crises go to waste? Fiscal austerity and public service reform. Public Choice, 158 (1-2). pp. 209-220. DOI https://doi.org/10.1007/s11127-012-0002-5

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 (C). pp. 62-78. DOI https://doi.org/10.1016/j.irfa.2016.01.018

Khadaroo, Iqbal (2014) The valuation of risk transfer in UK school public private partnership contracts. The British Accounting Review, 46 (2). pp. 154-165. DOI https://doi.org/10.1016/j.bar.2013.12.004

Koutsias, Marios and Dine, Janet (2019) "The Three Shades of Tax Avoidance of Corporate Groups: Company Law, Ethics and the Multiplicity of Jurisdictions involved”. European Business Law Review, 30 (1). pp. 149-182. DOI https://doi.org/10.54648/eulr2019006

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

Matsaganis, Manos and Leventi, Chrysa (2014) The Distributional Impact of Austerity and the Recession in Southern Europe. South European Society and Politics, 19 (3). pp. 393-412. DOI https://doi.org/10.1080/13608746.2014.947700

McCartney, S and Stittle, J (2012) ?Engines of Extravagance?: The privatised British railway rolling stock industry. Critical Perspectives on Accounting, 23 (2). pp. 153-167. DOI https://doi.org/10.1016/j.cpa.2011.10.001

Paulus, A and Figari, F and Sutherland, H (2017) The design of fiscal consolidation measures in the European Union: distributional effects and implications for macro-economic recovery. Oxford Economic Papers, 69 (3). pp. 632-654. DOI https://doi.org/10.1093/oep/gpw054

Paulus, Alari and Peichl, Andreas (2009) Effects of flat tax reforms in Western Europe. Journal of Policy Modeling, 31 (5). pp. 620-636. DOI https://doi.org/10.1016/j.jpolmod.2009.06.001

Plümper, 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. DOI https://doi.org/10.1111/j.1468-2478.2009.00555.x

Popova, Daria and Matytsin, Mikhail and Sinnot, Emily (2018) Distributional impact of taxes and social transfers in Russia over the downturn. Journal of European Social Policy, 28 (5). pp. 535-548. DOI https://doi.org/10.1177/0958928718767608

Sikka, P (2015) No Accounting for Tax Avoidance. The Political Quarterly, 86 (3). pp. 427-433. DOI https://doi.org/10.1111/1467-923x.12175

Sikka, P and Lehman, G (2015) The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects. Critical Perspectives on Accounting, 28. pp. 62-70. DOI https://doi.org/10.1016/j.cpa.2015.01.008

Thompson, P and Williams, R and Kwong, CCY and Thomas, B (2015) The potential of trading activity income to fund Third Sector organisations operating in deprived areas. Local Economy, 30 (6). pp. 627-649. DOI https://doi.org/10.1177/0269094215599725

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). pp. 449-486. DOI https://doi.org/10.1108/jpbafm-22-04-2010-b001

Timoshenko, Konstantin and Adhikari, Pawan (2009) Exploring Russian central government accounting in its context. Journal of Accounting & Organizational Change, 5 (4). pp. 490-513. DOI https://doi.org/10.1108/18325910910994694

Uddin, SN and Mori, Y and Adhikari, P (2019) Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story. International Review of Administrative Sciences, 85 (3). pp. 490-505. DOI https://doi.org/10.1177/0020852317721335

Xu, Wen and Uddin, Shahzad (2008) Public sector reforms, privatisation and regimes of control in a Chinese enterprise. Accounting Forum, 32 (2). pp. 162-177. DOI https://doi.org/10.1016/j.accfor.2007.12.005

Zasova, Anna and Krūmiņa, Marija and Rastrigina, Olga (2012) The evolution of tax and benefit policy in Latvia: what has been the place of distributional considerations? Baltic Journal of Economics, 12 (2). pp. 5-16. DOI https://doi.org/10.1080/1406099x.2012.10840515

Book Section

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

Hills, J and De Agostini, P and Sutherland, H (2016) Benefits, pensions, tax credits and direct taxes. In: Social Policy in a Cold Climate: Policies and their Consequences Since the Crisis. UNSPECIFIED, pp. 11-34. ISBN 9781447327721.

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

Monograph

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.

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.

Kriz, Kenneth A and Meriküll, Jaanika and Paulus, Alari and Staehr, Karsten (2007) Why do Individuals Evade Payroll and Income Taxation in Estonia? UNSPECIFIED. Edward Elgar, Cheltenham.

Conference or Workshop Item

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, ? - ?.

Book

Mitea, D and Theiner, M and Finderup, Z and Fuchs, C and Polzer, TH (2017) Feasibility study concerning the actual implementation of a joint cross-border procurement procedure by public buyers from different Member States. Publications Office of the European Union, Luxembourg. ISBN 978-92-79-64806-9. Official URL: https://ec.europa.eu/docsroom/documents/22102/

Thesis

A.Alazzeh, Dalia Abdulmuti (2020) Three essays on Self-Government Accounting Practices under Settler Colonialism: A Case study from Palestine. PhD thesis, University of Essex.

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.

Buanaputra, Vogy Gautama (2020) Local Government Budgeting Practices in a Traditional Setting. PhD thesis, University of Essex.

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.

Enombu, John Ayuk (2022) Informal acquisition of accounting literacy and the use of accounting information by clinicians at the board of clinical commissioning group. PhD thesis, University of Essex.

Flanders, Anthea (2022) Exploring mainstream secondary school leaderships’ views and practices on the inclusion and permanent exclusion of students with social, emotional and mental health needs: a tension between performative pressures and inclusive practice. Other thesis, University of Essex & Tavistock and Portman NHS Foundation Trust.

Gélvez Rubio, Tatiana Andrea (2021) Three essays on local government performance and political institutions in Colombia. PhD thesis, University of Essex.

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

Magalasi, Chimwemwe R (2022) Three Essays on the Impact of Public Policy on Inequality and Poverty in Malawi. PhD thesis, University of Essex.

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

Rubolino, Rocco Enrico (2020) Essays on Public Economics. PhD thesis, University of Essex.

Salifu, Ekililu (2017) Value for Money Evaluation of Three Operational NHS Private Finance Initiative Contracts. PhD thesis, University of Essex.

Other

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

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Brewer, Mike and Ratcliffe, Anita and dSmith, Sarah (2012) Does welfare reform affect fertility? Evidence from the UK. [["eprint_typename_scholarly-edition" not defined]]